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2016 (1) TMI 58 - CESTAT MUMBAI

2016 (1) TMI 58 - CESTAT MUMBAI - TMI - Availment of Cenvat Credit of service tax - GTA Service - 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 is not a proper document for availing Cenvat Credit - authoritative judicial pronouncement (unreported) of the Jurisdictional High Court on the same issue, in favour of the assessees, we hold that the impugned .....

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Cenvat Credit on TR-6 challan which was used for paying service tax on GTA services. He would reiterate findings of lower authorities. 4. We have considered the submission made by learned departmental representative and perused the records. 5. The issue involved in this case is regarding availment of Cenvat Credit of service tax paid by the appellant for GTA services during the period 24.03.2005 to 15.06.2005, under TR-6 challan. It is noted that during the said period, the provision of Rule-3 .....

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es in terms of Rule-3 of the CENVAT Credit Rules, 2004. It was the contention of the appellant that the respondents have to reverse the CENVAT Credit of service tax paid on Goods Transport Agencies between the period of March, 2005 to 15.06.2005 which they did not accept. It is further the contention of the appellant that Rule-9 specified the documents on which CENVAT Credit can be availed of by a manufacturer prior to 16.06.2005. In terms of clause (e) of sub-rule (1) of Rule-9, of the Rules of .....

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has been made eligible to take credit thereof only from 16th 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 take credit of the service tax paid on such Goods Transport Agency services. As such, it is the contention of the appellant that the respondents who have paid service tax for Goods Transport Agency services could not have .....

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able 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 service tax credit during the disputed period in respect of the service tax paid on Goods Transport Agency services. The appellant, in the present case, has nowhere contended which were the specified document for availing of such credit during the relevant time. If no documents have been mentioned, TR 6 challan has to be consid .....

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