2008 (2) TMI 278

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar, Advocate, for the Appellant. Shri A.N. Sharma, Jt. CDR, for the Respondent. [Order per : Justice S.N. Jha, President]. - In the facts of the case, the requirement of pre-deposit is waived and with the consent of parties, we take up the appeal for final hearing and disposal. 2. This appeal filed by the assessee is directed against the order-in-original of the Commissioner of Central Ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice Tax under TR-6 challan cannot be treated as evidence and TR-6 challan cannot be considered as a prescribed document for the purpose of taking Cenvat credit, the claim was rejected by the Commissioner. On behalf of the appellant, it was submitted that under Rule 9 of the Cenvat Credit Rules, Cenvat credit can be taken by the manufacturer or the provider of output service or input service dist....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Commissioner is, therefore, liable to be set aside on this ground alone. However, the Commissioner has not dealt with this and other aspects of the matter and we are therefore of the view that the matter should go back for fresh consideration. 5. In this regard we may point out that in terms of Rule 9(1)(b) of the Cenvat Credit Rules, it is essential that the Service Tax must have been paid by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der Notification No. 28/05-C.E., dated 7-6-2005 w.e.f. 16-6-2005. Thus by virtue of the said amendments in the Service Tax Rules and the Cenvat Credit Rules, payment of Service Tax under challan by the person, referred to in Rule 2(1)(d)(v) was to be treated as valid payment so as to entitle him to claim Cenvat credit. As mentioned above, the said amendment in Rule 9(1)(e) took with effect from 16....