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2012 (6) TMI 47 - CESTAT, NEW DELHIGTA service - denial of cenvat credit on the ground that TR-6 challan is not proper document to avail cenvat credit and cenvat credit is not admissible on outward goods transportation service Regarding proper document – Held that:- in the case of Gabriel India Ltd. (1991 (12) TMI 177 (Tri)) that TR-6 is an instrument showing the payment of duty. Therefore, TR-6 challan is a valid document to avail cenvat credit. Therefore, in this case, the appellants are entitled to avail cenvat credit on the strength of TR-6 challan Regarding - input service credit on outward transportation service, Hon'ble Karnataka High Court case of ABB Ltd. (2011 (3) TMI 248 (HC)) has held that the assessee is entitled for input service credit on outward transportation of the goods from the place of removal which is an activity of their regular business. appellants are entitled for input service credit on GTA service appeal is allowed
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