TMI Blog2014 (3) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... nd being a procedural issue, will apply retrospectively. We further hold that the input service like Courier service, Xerox service and rent-a-cab operator service are input services in relation to business of the appellant as a manufacturer and service provider and as such the appellant has rightly availed the CENVAT Credit on the input. Thus, the impugned order is set aside. The appeal is allowed with consequential benefit. The appellant has admittedly paid 50% of the impugned demand by way of pre-deposit. As such we direct the adjudicating authority to refund the amount within a period of two months from production of a copy of this order with interest as per rule. - Decided in favour of assessee - Appeal No. E/803/08 - Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rox service, Rent-a-cab service for the period May, 06 to July, 06 amounting to ₹ 1,52,042/- be not disallowed for being not in relation to the manufacture of the final products of the appellant. 2.1 The appellant contested the show-cause notice but the same was confirmed by the adjudicating authority vide Order-in-Original dated 12.4.2007 along with interest and further penalty of ₹ 38,77,714/- under Rule 15(1) (2) of Cenvat Credit Rules, 2002 read with Section 11AC. 2.2 Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide the impugned order was pleased to reject the appeal and upheld the Order-in-Original. 3. The learned Counsel for the appellant, Ms. Padmavati Patil, urges tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding taking of credit on the TR-6 challan is concerned, this issue is no longer res integra in view of Division Bench ruling of this Tribunal in the case of Gaurav Krishna Ispat (I) Pvt. Ltd. Vs. Commissioner of Central Excise, Raipur 2009 (13) STR 629 (Tri-Del), vide final order dated 17.10.2008 this Tribunal held that TR-6 challan is valid document for taking credit under Rule 9 read with Rule 14 of the Cenvat Credit Rules observing that TR-6 challans have also been notified as a valid document vide Notification No. 28/2005-CE dated 7.6.2005 w.e.f. 16.6.2005. 3.2 So far the last issue is concerned, regarding the input service like Courier service, xerox service, rent-a-cab service being not in relation to manufacture, it is urged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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