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2007 (9) TMI 43
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....ther as the issue involved is identical. 2. 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 issue that the Respondents are entitled to take the said credit. However, Revenues objection was....
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....s 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 also do not s....