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2017 (2) TMI 1037 - AT - Central ExciseCENVAT credit - duty paying documents - whether TR-6 Challan evidencing the payment of service tax by goods Transport Agency can be considered a valid document for taking cenvat credit as per Rule 9(1) of the CCR, 2004 during the period 01.01.2005 to 15.06.2005? Held that: - the issue involved in this appeal is no longer res integra. In the case of CCE, Goa vs. Essel Pro Pack Ltd. [2015 (5) TMI 529 - BOMBAY HIGH COURT], it was held that If no documents have been mentioned, TR-6 Challan has to be considered as a proper document, reflecting payment of such tax - the Revenue has not disputed the payment of service tax or entitlement to the cenvat credit. The above judgment of Hon’ble Bombay High Court is therefore squarely applicable to the facts of the present case - appeal dismissed - decided against Revenue.
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