2011 (1) TMI 872

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.... against the order of the Commissioner (Appeals) No. 34/2010 (SLM) C.Ex. dated 12.7.2010 by which order of the original authority dated 15.9.2009, which was in favour of the party, was upheld. 2. Heard both sides. 3. The respondents are manufacturer of MS Ingots and have availed the services of Goods Transport Agency (GTA) in relation to transport of inputs. As the recipient of input service....

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....eal against the concurrent findings of the original authority and the Commissioner (Appeals), which are in favour of the respondents. 4. The learned SDR reiterates the grounds of appeal. He submits that TR-6 challan/GAR-7 are permissible documents only after amendment of the CENVAT Credit Rule w.e.f. 16.6.2005 permitting such TR-6 challan/GAR-7 as documents based on which the credit has been ta....

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....vices paid the Service Tax. In the present case, as payer of Service Tax, the respondents have used the TR-6 challan/GAR-7 for payment of Service Tax. The payment of Service Tax on the input service is not in dispute. The utilization of the input service by the respondents is also not in dispute. The original authority and the Commissioner (Appeals) have rightly relied upon the ratio of the decisi....