2017 (3) TMI 1352

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....ice during the period from 01/01/2005 to 15/06/2005. Respondent availed CENVAT credit of the service tax paid on GTA on the basis of TR-6 challans which indicated payment of service tax by them under the reverse charge mechanism. The departmental authorities was of the view that CENVAT credit availed on that part of the service tax paid on the GTA on the basis of TR-6 challan is not available as TR-6 challan is not the correct document to avail the CENVAT credit. 4. The issue is now decided by the Hon'ble High Court Bombay in the case of Commissioner of Central Excise, Goa v. Essel Propack Ltd 2015 (39) STR 263 (Bom.) wherein their Lordships are held as: "6. In the present case, the respondents are availing facilities of Cenvat credit for....

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....ax 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 leviable and paid on any input services can be availed of. 7. On going through the Cenvat Credit Rules, 2004, we find that they do not prescribe any documents for availing of Service Tax credit dur....