TMI Blog2017 (3) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Authorities below - credit allowed - appeal dismissed - decided against Revenue. - E/1255/2010 Cross-Objection No: E/Co-06/2011 - A/86009-86010/17/SMB - Dated:- 25-1-2017 - Shri M V Ravindran, Member (Judicial) Shri S Hasija, Superintendent (AR) for the appellant Shri Sachin Chitnis, Advocate for the respondent Order This appeal is filed by the Revenue against Order-in-Appeal No: M-I/PAP/133/2010 dated 19/03/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding availment of CENVAT credit of the service tax paid on GTA service during the period from 01/01/2005 to 15/06/2005. Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 1 st January, 2005 vide Notification dated 3-12-2004, but the agency has been made eligible to take credit thereof only from 16 th 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 such, it is the contention of the appellant that the respondents who have paid Service Tax for goods transport agency services could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 19 th 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 produced the TR-6 Challan which is emanated from the office of the appellants themselves to support their claim for such Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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