2007 (11) TMI 467 - AT - Central Excise

Summary

Issues involved:
The eligibility of the appellant to avail Cenvat credit on TR-6 challan u/s 16-6-2005 for Goods Transport Agency services.

Summary:

Issue 1: Eligibility of Cenvat credit on TR-6 challan:
The appellant sought Cenvat credit on TR-6 challan for services from Goods Transport Agency. The denial was based on TR-6 not being duty paying documents until 16-6-2005. The Tribunal granted waiver due to a similar case precedent. The appellant availed Cenvat credit for service tax paid, similar to a previous case. The Commissioner held TR-6 as proper for credit, supported by Tribunal precedent. The Revenue reiterated their objection, but the appellate authority upheld TR-6 as the basis for credit. The Revenue did not specify an alternative document for credit during the relevant time. The issue was found in favor of the appellants, setting aside the impugned order and allowing the appeal.

Conclusion:
The impugned order was set aside, and the appeal was allowed with any consequential relief.