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M/s SHRADDHA ISPAT PVT LTD Versus COMMISSIONER, CENTRAL EXCISE, GOA

Availment of Cenvat Credit of service tax - GTA services - provision of Rule-3 of Cenvat Credit Rules, 2004, read with Rule-9 of Cenvat Credit Rules - Held that:- Provision of Rule-3 of Cenvat Credit Rules, 2004, read with Rule-9 of Cenvat Credit Rules were sought to be applied for denying to the Cenvat Credit on the ground that TR-6 challan on the ground is not a proper document for availing Cenvat Credit. - authoritative Judicial pronouncement (unreported) & Jurisdictional High Court on the sa .....

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e 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 of Cenvat Credit on TR-6 challan which was used for paying service tax on GTA services. He would reiterate findings of lower authorities. 4. I hav .....

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hat TR-6 challan on the ground is not a proper document for availing Cenvat Credit. I find that Hon'ble High Court of Bombay on 18.02.2015, while deciding the same issue held under: "6. In the present case, the respondents are availing facilities of CENVAT Credit for duty paid on inputs, capital goods and input services in terms of Rule 3 of the CENVAT Credit Rules, 2004. It was contention of the appellant that the respondents have to reverse the CENVAT Credit of service tax paid on Goo .....

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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 Servi .....

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ntion 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 liable 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 any documents for availing of servic .....

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therwise not entitled to such credit. 8. The Punjab & Haryana High Court, in the case of Commissioner 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 o .....

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