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2015 (10) TMI 1687

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..... /1386/07-Mum, E/EH/93602/15-Mum - - - Dated:- 8-6-2015 - M V Ravindran, J. For The Appellant : None For The Respondent : Shri H M Dixit, AC (AR) Per: M V Ravindran: 1. This misc. application is filed for out of turn hearing of appeal No. E/1386/07-Mum. None appeared for the applicant. 2. On perusal of application, I find that the issue in this appeal is covered by the decision of Hon'ble High Court of Bombay and Goa in Excise Appeal No. 4/2008 to 23/2008, 26/2008 and 27/2008 decided on 18 th February 2015 on an identical issue. Accordingly, misc. Application is allowed and appeal is taken up today for final disposal. 3. Learned departmental representative would submit that the issue is regarding the availment .....

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..... g payment of service tax was a specified document for the purpose of availing service tax credit and the entities listed in clauses (i), (ii), (iv) of Rule-2 of the Service Tax Rules, 1994 can take the service tax credit on the strength of such challan. But, however, in the case of Goods Transport Agency, although the recipient of the services has been made liable to pay service tax with effect from 1 st January, 2005 vide Notification dated 03.12.2004, but the agency has been made eligible to take credit thereof only from 16 th June, 2005 vide Notification dated 07.06.2005, 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 .....

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..... ssioner of Central Excise, Ludhiana v/s. Ralson India Ltd. reported in 2006 (202) ELT 759 (P H) held that if the duty paid has the character of inputs and their receipt in manufacturer's factory and utilization in manufacture of final product is not disputed, then the credit cannot be denied to such person. It is also to be noted that the Department's Circular date 19 th November, 2001 observes that once the duty payment is not disputed and it is found that the documents are genuine and not fraudulent, then the manufacturer would be entitled to CENVAT Credit on duty paid inputs. 9. In the present case, the authorities below have accepted that the respondents are entitled to such CENVAT Credit. The only point for consideration, in .....

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