We are receiving service regarding loading and unloading of goods in our factory.The service provider does not charged any service tax during the period 2004-05 and also not registered with service tax deparment.The service provider applied for service tax registered with service tax department in 2005-06 and same during period service provider charged service tax in his invoice 2005-06 for such service.During service tax audit in service provider premises service tax department observed service provider have not paid service tax during period 2004-05.The service provider it self paid service tax with interest immediately before SCN issued by department and department also not issued SCN till date.
As per provision of excise if any manufacturer raised supplementary invoice in which suppression or tax evasion involve,then cenvat credit does not available to receiver of invoice.But in service tax such provision avail in service tax act and rule and also no such clarficition available in service tax. Can we avail service tax credit against supplementary invoice raised by our service provider and we also not ensure that department will not issued SCN regarding service tax.Can we avail service tax credit where supplemenatary invoice issued pertaining period in which service provider is not registered with service tax department.
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