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2016 (12) TMI 776 - AT - Central ExciseDemand - GTA service - denial of CENVAT credit - whether Cenvat Credit of Service Tax on G.T.A., service was rightly taken on strength of TR-6 challan prior to 16.06.2005 when Rule 9 was amended and TR-6 challan was included as a specified document vide notice No.28.2005-CE? - Held that: - As the issue is covered in favour of respondent-assessee in the case of CCE & S.T., Coimbatore Vs. MRF [2015 (10) TMI 1056 - MADRAS HIGH COURT], where it was held that In the absence of specified documents for availing cenvat credit at the relevant time, TR-6 challan has to be considered as the proper document reflecting payment of duty - Appeal is dismissed - decided in favor of respondent-assessee.
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