TMI Blog2016 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjay Hasija, Supdt. (AR) For The Respondent : Shri.Mukesh Laddha, CA, Per: Anil Choudhary 1. The appeal is filed against Order-in-Appeal No.GOA/CEX/BBP/85/2006 dated 05/10/2006 passed by Commissioner of Central Excise (Appeals), Goa. 2. 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. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay service tax with effect from 1st January, 2005 vide Notification dated 03.12.2004, but the agency 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular dated 19th 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 such circumstances is the type of document required to be produced to avail of such credit. The respondents have produced the TR-6 Challan which is emanated from the office of 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 rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
