2008 (10) TMI 22

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..... for the appellant. Shri Fateh Singh, DR  for the respondent. [Order per S.S. Kang Vice President] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby Cenvat credit was denied in respect of input service relating to GTA service only on the ground that the credit has been availed on the strength of TR-6 challan during the period in dispute. 3.....

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....t, therefore, as the credit has been availed on the document other than prescribed under the Central Excise Rules, therefore, credit was rightly denied. 5. We find that the Tribunal in two cases relied upon by the respondent allowed the credit on the basis which was availed on TR-6 challans in respect of Service Tax paid in respect of service received by the manufacturer. The Tribunal in the ca....

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....78) ELT 331 (Tribunal).  The appellant's case is squarely covered by this judgment. I, therefore, hold that disallowance of Cenvat credit is not correct.  Consequently interest and penalty also do not sustain. Order-in-original is liable to be set aside. Revenue in the Memo of appeal has again reiterated the same stand. Shri Prakash Shah, learned Advocate appearing for the Respondents....