2013 (11) TMI 1693

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....<br>Shri P.R. Chandrasekharan, Member (T) Shri B.R. Tripathi, Advocate, for the Appellant. Shri S.G. Dewalwar, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay petition are directed against Order-in-Appeal No. BR (102) Th-I/2013, dated, 6-2-2013 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-1.....

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....edit. Equivalent amount of penalty under Rule 15 read with Section 78 of the Finance Act, 1994 was imposed apart from interest under Section 11AB of the Central Excise Act, 1944. The appellant preferred an appeal before the lower appellate authority who dismissed the appeal and hence the appellant is before me. 3.&emsp;The learned counsel for the appellant submits that, in this case, the liabil....

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....sioner of Central Excise, Goa v. Essel Pro-Pack Ltd. - 2007 (8) S.T.R. 609, in identical circumstances had held that Cenvat credit on the service tax paid on the GTA services on the strength of TR-6 challans is permissible even prior to 16-6-2005 since TR-6 challan is the only duty paying document evidencing payment of service tax. Therefore, he pleads that the same ratio be followed in the presen....

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....e only document available with the appellant evidencing payment of tax is the TR-6 challans and, therefore, the appellant has rightly taken the credit on the strength of such TR-6 challans evidencing payment of service tax. It is not the case of the department that the appellant is not entitled to credit of GTA service received by them. So long as Cenvat credit is available on GTA services, which ....