2012 (9) TMI 636

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.... passed by the lower authority. 2. The brief facts of the case are that the respondents are engaged in the manufacture of man-made yarn of synthetic and artificial staple fibre falling under Chapter 55 of the First Schedule to the Central Excise Tariff Act, 1985 and the respondents are also registered for Service tax registration under the category of Goods Transport Agency service. The respondents were receivers of GTA service on the services received in terms of Rule 2(1)(d)(v) of Service Tax Rules, 1994. The respondents paid Service tax on GTA service received for inward transport through Cenvat credit account by their manufacturing unit by making a debit entry in the Cenvat credit account. The respondents have taken the credit o....

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.... 9(1) of Cenvat Credit Rules, 2004. Since there was no document available with the respondents for the credit claim, the credit is not admissible to the respondents and the Commissioner (Appeals) has wrongly allowed their appeal. 4. On the other hand, learned Advocate appearing for the respondents submitted that the respondents have taken credit of Service tax paid on GTA service received for inward transport which is allowable to the respondents. To support her contention, she relied on the decision of Hon'ble Punjab & Haryana High Court, in the case of C.C.E., Chandigarh v. Nahar Industrial Enterprises Ltd. reported in 2011 (104) RLTONLINE 3 (P & H) = 2012 (25) S.T.R. 129 (P & H); C.C.E. v. Nahar Spinning Mills Ltd. - 2011-TIOL-41....

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.... a supplementary invoice issued by manufacturer or importer (c)     a bill of entry (d)    a certificate issued by an appraiser of Customs (e)     a challan evidencing payment of Service tax by the person liable to pay Service tax (f)      an invoice, bill or challan issued by provider of input evidencing payment of Service Tax (g)     an invoice, bill or challan issued by input service distributor for distributing Service Tax credit received. 7. From the perusal of the above Rule 9(1) ibid, I find that the credit can be taken on the basis of documents evidencing payment of Service tax. In the present case, the payment ....