TMI Blog2015 (5) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods transport agency, although the recipient of the services has been made liable to pay service tax with effect from 1st January, 2005 vide Notification dated 3/12/2004, but the agency has been made eligible to take credit thereof only from 16th June, 2005, vide Notification dated 7th June, 2005, by virtue of which clause (v) of sub-Rule (1) of Rule 2 of the Service Tax Rules, 1994 was inserted making the recipients of goods transport agency service eligible to take credit of the service tax paid on such goods transport agency services. - admittedly, the respondents have availed of such credit during the said period, it was the contention of the appellants that the respondents were not entitled to such credit. The fact that the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... REIS AND K.L. WADANE, JJ. Ms. S. Linhares, Central Govt. Standing Counsel for the Appellant. Ms. Priyanka Kamat, Advocate for the Respondent. JUDGMENT F.M. Reis, J. - All the above appeals were ordered to be taken up together as the Counsel appearing for the parties had contended that common substantial questions of law arise in all the above appeals. 2. The above appeals came to be admitted by this Court by an order dated 21st July, 2008. Thereafter, at the request of and by consent of the learned Counsel, the substantial questions of law came to be modified by an order dated 29th January, 2015. The modified substantial question of law by consent, reads thus: Whether the respondent is entitled to claim CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligible for such credit, has not been disputed by the Authorities. The learned Counsel further submits that the right to avail such credit flows from Rule 3 of the CENVAT Credit Rules, 2004 and not under Rule 9 which is only procedural. The learned Counsel further submits that even in the year 2004-05 TR6 challans were issued when certain tax was paid and such documentary evidence which comes from the Department itself can be accepted to substantiate their claim for CENVAT credit. The learned Counsel, as such, submits that the substantial question of law be answered in favour of the respondent. 5. We have duly considered the submissions of learned Counsel and we have also gone through the records. 6. In the present case, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant that the respondents who have paid service tax for goods transport agency services could not have taken the credit on the basis of the TR 6 Challans prior to 16th June, 2005. As, admittedly, the respondents have availed of such credit during the said period, it was the contention of the appellants that the respondents were not entitled to such credit. The fact that the respondents have paid service tax and, as such, are entitled to Credit during the said period has not been disputed by the appellant. As per Rule 3 of the CENVAT Credit Rules, 2004, CENVAT credit of, inter alia, service tax leviable and paid on any input services can be availed of. 7. On going through the CENVAT Credit Rules, 2004, we find that they do not prescribe a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants themselves to support their claim for such CENVAT Credit, which material was accepted by the authorities below whilst passing the impugned order. 10. For the aforesaid reasons, the question of discarding the said Challan to avail of such CENVAT Credit, as contended by the learned Counsel appearing for the appellant, cannot be accepted. 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. In any vent, the appellants are not entitled to rely upon Rule 9 to refuse the credit to the respondents, as Rule 9 is a procedural aspect which cannot deny the claim of the respondents to avail of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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