2010 (8) TMI 28

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....e under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise Act, 1944 against order dated 20.1.2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (CESTAT) proposing to raise the following substantial questions of law:- "i) Whether the Hon'ble CESTAT is justified in allowing availment of Cenvat Credit on the basis of TR-6 Challans issued ....

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....essee received industrial cleaning services from M/s Star Professional Services which had paid the service tax and the assessee was entitled to credit on that basis. It was further held that though initially M/s Star Profession Services did not have the registration, in January, 2006 it took the registration which had to be taken into account. Moreover, its sister concern was already registered. ....

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....ing provided by M/s Star Security & Employment through M/s Star Professional Services and M/s Star Security & Employment had discharged the service tax liability under TR-6 Challan. There is no dispute about the fact that M/s Star Security and Employment at that time had service tax registration and discharged the service tax liability. TR-6 challan during the period of dispute was a valid documen....