2016 (1) TMI 58

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.... would reiterate findings of lower authorities. 4. We have considered the submission 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 to be applied for denying to the Cenvat Credit on the ground that TR-6 challan is not a proper document for availing Cenvat Credit. We find that Hon'ble High Court of Bombay on 18.02.2015, while deciding the same issue in Excise Appeal No.4/2008 ....

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....ort 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 16th 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 has not been disputed by the appellant. As per Rule-3 of the CENVAT Credit Rules, 2004, CENVAT Credit of, inter alia, service tax liable and paid on any input services can be availed of. 7. On going through the CE....