2017 (2) TMI 1037

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.... The Revenue is in appeal against the Order-in-Appeal No.259/ANS/RTK/08 dated 25.11.2008 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. The short issue involved in this case is whether TR-6 Challan evidencing the payment of service tax by goods Transport Agency can be considered a valid document for taking cenvat credit as per Rule 9(1) of the CCR, 2004 during th....

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....nue was dismissed by the High Court in CCE, Goa vs. Essel Pro Pack Ltd. reported in 2015 (39) S.T.R. 363 (Bom.). 4. Heard both the parties and perused the records. 5. I find that the issue involved in this appeal is no longer res integra as rightly pointed out by the advocate for the respondents. In the case of CCE, Goa vs. Essel Pro Pack Ltd. (supra), Hon'ble Bombay High Court while upholdi....

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....- (2007) 6 STT 134 = 2008 (10) S.T.R. 505 (P & H) held that if the duty paid has the character of inputs and their receipt in manufacturer's factory and utilization in manufacture of final product is not disputed, then the credit cannot be denied to such person. It is also to be noted that the Department's Circular dated 19th November, 2001 observes that once the duty payment is not disputed and i....

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....pellant, cannot be accepted. The Authorities below, as such, have rightly accepted the said Challan as proof of payment of Service Tax and, as such, no infirmity can be found in the orders passed by the Authorities below. In any event, the appellants are not entitled to rely upon Rule 9 to refuse the credit to the respondents, as Rule 9 is a procedural aspect which cannot deny the claim of the res....