2017 (6) TMI 749

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....oods transport services on the basis of TR-6 challans is valid. The appellant availed credit to the extent of Rs. 29,95,414/- during the period 01.02.2005 to 15.6.2005. Rule 9 of the Cenvat Credit Rules, 2004 were amended wide notification number 28/05-CE(NT) dated 07.06.2005 (w.e.f 16.6.2005) specifying TR-6 challans as valid documents for availing the credit. Consequently, the Department was of the view that for the period prior to 16.06.2005, credits availed on the basis of TR-6 challans become inadmissible. After issue of show cause notice, revenue ordered for reversal of the Cenvat credit as above. The order of the original adjudicating authority was upheld in the impugned order. Aggrieved by the decision, the present appeal has been f....

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....x credit and the entities listed in clauses (i), (ii), and (iv) of Rule 2 of the Service Tax Rules, 1994 can take the Service Tax credit on the strength of such challan. But, however, in the case of goods transport agency, although the recipient of the services has been made liable to pay Service Tax with effect from 1st January, 2005 vide Notification dated 3-12-2004, but the agency has been made eligible to take credit thereof only from 16th June, 2005, vide Notification dated 7th June, 2005, by virtue of which clause (v) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994 was inserted making the recipients of goods transport agency service eligible to take credit of the Service Tax paid on such goods transport agency services. As su....

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....e 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 it is found that the documents are genuine and not fraudulent, then the manufacturer would be entitled to Cenvat credit on duty paid inputs. 9. In the present case, the authorities below have accepted that the respondents are entitled to such Cenvat credit. The only point for consideration, in such circumstances is the type of document required to be produced to avail of such credit. The respondents have produce....