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M/s. Jayaswals Neco Ltd. Versus CCE, Raipur

2016 (7) TMI 1170 - CESTAT NEW DELHI

Benefit of cenvat credit of service tax paid on the GTA services on outward transportation of the finished goods denied - Held that:- Outward transportation of the finished goods is an activity relatable to the assessees business and as such, servic .....

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er (Technical) Shri Victor Das, Advocate for the appellant. Shri Govind Dixit, DR for the respondent. ORDER After hearing both the sides, we find that the appellant, who are engaged in the manufacture of Alloy Steels and Billets, have been denied the .....

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d to them on the sole ground that the same has been availed on the basis of TR-6 challans. It is the Revenues case that such TR-6 challan cannot be considered to be eligible document for the purpose of availment of credit. 3. Both the sides agree th .....

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-2553-CESTAT-Mum (3) CCE, Meerut-I Vs.Shree Sidhbali Steels Pvt. Ltd. - 2009(235) ELT 182 (Tribunal-Delhi) (4) CCE, Meerut-I Vs.Sidhbali Steels Pvt. Ltd. -2015(40)STR 458 (Uttarakhand) (5) CCE, Goa Vs. Essel Pro Pack Ltd.-2007(8)STR 609(Tribunal-Mumb .....

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bove decisions the benefit of service tax credit in respect of the service tax paid by the appellant on the GTA services can be availed on the basis of TR-6 challan and we find no reasons to deviate from the said settled legal position. Accordingly, .....

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