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2017 (3) TMI 1352 - AT - Central ExciseCENVAT credit - GTA service - duty paying document - denial on the ground that CENVAT credit availed on that part of the service tax paid on the GTA on the basis of TR-6 challan is not available as TR-6 challan is not the correct document to avail the CENVAT credit - reverse charge - Held that: - The issue is decided by the Hon’ble High Court Bombay in the case of Commissioner of Central Excise, Goa v. Essel Propack Ltd [2015 (5) TMI 529 - BOMBAY HIGH COURT], where The Authorities below, as such, have rightly accepted the said Challan as proof of payment of service tax and, as such, no infirmity can be found in the orders passed by the Authorities below - credit allowed - appeal dismissed - decided against Revenue.
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