2009 (7) TMI 1290

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Iskitkhar Baig, Authorized Departmental Representative (DR) for the Revenue. ORDER Per M. Veeraiyan: This is an appeal against the order of Commissioner (Appeals) No. 13-ST/RPR-I/2006 dated 11.12.2006. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant has availed credit of service tax paid during the period from 1.3.05 to October, 2005 and a sum of Rs. 79,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....respect of inward freight under TR-6 challans and took the same as Cenvat credit. The service tax paid is not in dispute. Therefore, the credit availed should be held admissible. He relies on the decision of the Tribunal in the case of Gaurav Krishna Ispat (P) Ltd. vs. C.C.E., Raipur reported in 2009 (13) STR 629 (Tri-Del.). 5. As regards the other issue, he submits that in the case of M/s ABB ....