TMI Blog2008 (1) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... lan has to be considered as the proper document reflecting payment of duties because during disputed time no document has been prescribed under CCR for availment of service tax credit in respect of ST paid on GTA services - E/337/2007 - A/49/2008-WZB/C-I/(SMB), - Dated:- 7-1-2008 - Shri A.K. Srivastava, Member (T) [Order] -1. Revenue is in appeal against the Order-in-Appeal No Goa/CEx/B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They are availing facilities of Cenvat credit on inputs, capital goods and on the input services as provided under Rule 3 of the Cenvat Credit Rules, 2004. 3. The issue involved in this case is regarding the availment of the Service Tax Credit in respect of the Service Tax paid on the Goods Transport Agency servicing during the period 1-1-2005 to 15-6-2005. There is no dispute as to the elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner and the same should be upheld. 6. I have examined the position. I find that the reliance placed by the J.D.R. on the Larger Bench decision of the Tribunal in the case of CCE, New Delhi v. Avis Electronics Pvt. Ltd. - 2000 (117) E.L.T. 571 (Tri.-L.B) is misplaced. In the instant case, the Rules do not prescribe any document for availment of Service Tax Credit during the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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