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2015 (10) TMI 1687 - AT - Central ExciseAvailment of Cenvat Credit of service tax - GTA services - provision of Rule-3 of Cenvat Credit Rules, 2004, read with Rule-9 of Cenvat Credit Rules - Held that:- Provision of Rule-3 of Cenvat Credit Rules, 2004, read with Rule-9 of Cenvat Credit Rules were sought to be applied for denying to the Cenvat Credit on the ground that TR-6 challan on the ground is not a proper document for availing Cenvat Credit. - authoritative Judicial pronouncement (unreported) & Jurisdictional High Court on the same issue, I hold that the impugned order is unsustainable and is liable to be set aside. - Decided in favour of assessee.
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