Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 636 - AT - Central ExciseDuty paying document - cenvat credit of service tax in case of GTA service - Whether the credit can be allowed on the basis of debit entry in the Cenvat credit account – Held that:- Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account and the debit entry in the Cenvat credit account was made on the basis of LR i.e. Lorry receipt received by the respondents from the transporter - LR has all the details showing the name of consignor and consignee, serial number and in the note below it is stated that the Service tax to be paid by the consignee. Therefore, the details mentioned in the LR provided all the required information - cenvat credit allowed
|