2009 (8) TMI 506

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....e Respondent. ORDER 1. Heard both sides and perused the records. 2. The Commissioner (Appeals) upheld the inadmissibility of the credit of Rs. 94,768 taken on the basis of TR-6 challan on GTA service prior to 16-6-2005, against which the assessee filed appeal. The Commissioner (Appeals) set aside denial of credit of Rs. 1,81,264 on outward transport service, against which Revenue filed th....

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....e with the reason adopted by the Commissioner (Appeals). The Revenue in their appeal has nowhere contended as to what was the specified document for availing credit during the relevant time. If no document was mentioned, TR-6 challan has to be considered as the proper document reflecting payment of duties. Further, it is also not the Revenue's case that the service tax was not paid by the Responde....

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....d "transportation up to the place of removal" include only factory gate. It is seen from the reply to the show-cause notice that the assessee contended the service used by the manufacturer for clearance of final product from the place of removal are also specified for the purpose of availing Cenvat credit. Larger Bench of the Tribunal in the case of ABB Ltd. (supra) held as under:- "24. In the ....