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2014 (3) TMI 1034 - AT - Central ExciseCENVAT Credit disallowed - CREDIT availed on Goods Transport Agency output services for the period May, 2005 to March, 06 which the appellant had availed after taking 75% abatement under Notification No. 32/2004-ST read with Notification No. 12/2003-ST as amended - taking of credit on the TR-6 challan - Held that:- We hold that the appellant have rightly availed CENVAT Credit being an amount paid towards Goods Transport Agency service. We further hold that the appellant is entitled to CENVAT Credit taken on the basis of TR-6 challan, which is a notified documents for availing credit and being a procedural issue, will apply retrospectively. We further hold that the input service like Courier service, Xerox service and rent-a-cab operator service are input services in relation to business of the appellant as a manufacturer and service provider and as such the appellant has rightly availed the CENVAT Credit on the input. Thus, the impugned order is set aside. The appeal is allowed with consequential benefit. The appellant has admittedly paid 50% of the impugned demand by way of pre-deposit. As such we direct the adjudicating authority to refund the amount within a period of two months from production of a copy of this order with interest as per rule. - Decided in favour of assessee
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