2007 (11) TMI 467

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.... S.G. Dewalwar, SDR, for the Respondent. [Order]. - This stay application is directed against the confirmation of demand of Rs. 1,48,182/- and penalty of Rs. 15,000/-. 2. The issue involved in this case is regarding the eligibility of the appellant to avail Cenvat credit on the TR-6 challan issued during the period from 1-1-05 to 15-6-05, for availing services of Goods Transport Agen....

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....the case of CCE, Goa v. M/s. Essel Pro-Pack Ltd. [2007-TIOL-1643-CESTAT-Mum]. The Tribunal in that case came to the following conclusion :- "Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed the present appeal. The dispute relates in availing Service Tax credit in respect of service tax paid on Goods Transport Agency Services. There is no dispute on the legal....

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....ocuments is related to and based on TR-6 challan which is the source document. Similar view has been taken up by the Hon'ble Tribunal in the case of National Organics Chemical India Ltd., reported in 2004 (178) E.L.T. 331 (Tribunal). The appellant's case is squarely covered by this judgment. I therefore, hold that disallowance of Cenvat credit is not correct. Consequently, interest and penalty als....

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....er document reflecting payment of duties. Further, it is also not the Revenue's case that the Service tax was not paid by the Respondents or they were otherwise not entitled to the credit of the same". As against the above said findings the ld. SDR submits that the facts are different in this case. But I find from the order-in-original, in the case before me that the ld. Adjudicating Authority ....