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2015 (10) TMI 1056 - HC - Service TaxCENVAT Credit - whether the assessee was entitled to avail credit of service tax on the basis of TR-6 challans prior to 16.06.2005 as TR-6 challan was included as a specified document vide Notification No. 28/2005-CE(NT) dated 07.06.2005 with effect from 16.06.2005 - Held that:- Issue involved in these appeals, is no more res integra in view of the decision rendered by the Tribunal in the case of Commissioner of Central Excise, Goa, vs. Essel Pro-pack Ltd. reported in [2007 (9) TMI 43 - CESTAT, MUMBAI] - decision of the Tribunal was affirmed by a Division Bench of the Bombay High Court in Commissioner of Central Excise v. Essel Propack Ltd., [2015 (5) TMI 529 - BOMBAY HIGH COURT]- first respondent is entitled to avail credit of service tax on the basis of TR-6 Challan. - Decided against Revenue.
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