TMI Blog2007 (9) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... was not correct and allowed the service tax credit - E/3377, 3396-3398/2006 - A/1358-1361/2007-WZB/C-IV/(SMB) - Dated:- 5-9-2007 - [Order per]. - All the Revenue's appeals are being disposed off together as the issue involved is identical. 2. Being aggrieved with the order passed by the Commissioner (Appeals) Revenue has filed the present appeal. The dispute relates in availing service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y virtue of Notification No. 28/2005-CE (NT) dated 7-6-2005. I find that this is an inadvertent omission, which was rectified by issuing the said Notification. This is so because any duty payment documents is related to, and based on TR-6 challan which is the source document. Similar view has been taken up by the Hon'ble Tribunal in the case of National Organics Chemical India Ltd. reported in 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue in their appeal has nowhere contended as to what was the specified document for availing credit during the relevant time. If no document was mentioned, TR-6 challan has to be considered as the proper document reflecting payment of duties. Further, it is also not the Revenue's case that the service tax was not paid by the Respondents or they were otherwise not entitled to the credit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
