No ROW_NUMBER() necessary.

If you know the largest value stored in each of the 3 columns of interest, you could create a COMPUTED PERSISTED column that is INDEXed and do it something like this:

CREATE TABLE #Invoice_t(

[Cost_Center_code] [int] NOT NULL,

[Payment_code] [int] NOT NULL,

[INV_No] [int] NOT NULL,

[Composite_key] AS (RIGHT('0000000000'+CAST([Cost_Center_code] AS VARCHAR(9)),10) +

RIGHT('0000000000'+CAST([Payment_code] AS VARCHAR(9)),10) +

RIGHT('0000000000'+CAST([INV_No] AS VARCHAR(9)),10)) PERSISTED,

CONSTRAINT [PK_Invoice_t] PRIMARY KEY CLUSTERED

(

[Cost_Center_code] ASC,

[Payment_code] ASC,

[INV_No] ASC

)WITH (PAD_INDEX = OFF, STATISTICS_NORECOMPUTE = OFF, IGNORE_DUP_KEY = OFF, ALLOW_ROW_LOCKS = ON, ALLOW_PAGE_LOCKS = ON) ON [PRIMARY]

) ON [PRIMARY]

GO

CREATE INDEX composite_index

ON #Invoice_t ([Composite_key]);

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 1, 1)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 1, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 1, 3)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (2, 1, 1)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (2, 1, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (2, 2, 1)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (2, 2, 2)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (1, 2, 1)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (3, 2, 1)

INSERT #Invoice_t ([Cost_Center_code], [Payment_code], [INV_No]) VALUES (3, 1, 1)

---------------------------------------------------------------

SELECT *

FROM #Invoice_t;

SELECT a.Cost_Center_Code, a.Payment_code, a.Inv_NO

,Prev.Cost_Center_Code, Prev.Payment_code, Prev.Inv_NO

,Next.Cost_Center_Code, Next.Payment_code, Next.Inv_NO

FROM #Invoice_t a

OUTER APPLY (

SELECT TOP 1 Cost_Center_Code, Payment_code, Inv_NO

FROM #Invoice_t b

WHERE b.Composite_key < a.Composite_key

ORDER BY Composite_key DESC) Prev

OUTER APPLY (

SELECT TOP 1 Cost_Center_Code, Payment_code, Inv_NO

FROM #Invoice_t b

WHERE b.Composite_key > a.Composite_key

ORDER BY Composite_key ASC) Next

ORDER BY a.Cost_Center_Code, a.Payment_code, a.Inv_NO;

GO

DROP TABLE #Invoice_t;

Note that the execution plan this produced for the admittedly tiny sample data set showed two INDEX seeks and a CLUSTERED INDEX scan.

You don't even really need the COMPUTED column, but it does make the final query a bit more terse.

Edit: Note that originally I overall ordered by Composite_key which generated a NON-CLUSTERED INDEX scan instead of the above stated CLUSTERED INDEX scan.