2015 (10) TMI 1687

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....lication is allowed and appeal is taken up today for final disposal. 3. Learned departmental representative would submit that the issue is regarding the availment of Cenvat Credit on TR-6 challan which was used for paying service tax on GTA services. He would reiterate findings of lower authorities. 4. I have considered the submissions made by learned departmental representative and perused the records. 5. The issue involved in this case is regarding availment of Cenvat Credit of service tax paid by the appellant for GTA services during the period 24.03.2005 to 15.06.2005, under TR-6 challan. It is noted that during the said period, the provision of Rule-3 of Cenvat Credit Rules, 2004, read with Rule-9 of Cenvat Credit Rules were sought ....

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....of which clause (v) of sub-rule (1) of Rule-2 of the Service Tax Rules, 1994 was inserted making the recipients of Goods Transport Agency service eligible to take credit of the service tax paid on such Goods Transport Agency services. As such, it is the contention of the appellant that the respondents who have paid service tax for Goods Transport Agency services could not have taken the credit on the basis of the TR-6 challans prior to 16 th June, 2005. As, admittedly, the respondents have availed of such credit during the said period, it was the contention of the appellants that the respondents were not entitled to such credit. The fact that the respondents have paid service tax and, as such, are entitled to credit during the said period h....

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..... In the present case, the authorities below have accepted that the respondents are entitled to such CENVAT Credit. The only point for consideration, in such circumstances is the type of document required to be produced to avail of such credit. The respondents have produced the TR-6 challan which is emanated from the office of the appellants themselves to support their claim for such CENVAT Credit, which material was accepted by the authorities below whilst passing the impugned order. 10. For the aforesaid reasons, the question of discarding the said Challan to avail of such CENVAT Credit, as contended by the learned Counsel appearing for the appellant, can not be accepted. The Authorities below, as such, have rightly accepted the said cha....