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2017 (6) TMI 749 - CESTAT NEW DELHI

2017 (6) TMI 749 - CESTAT NEW DELHI - TMI - CENVAT credit - duty paying invoices - whether the cenvat credits availed by the appellant in respect of service tax paid on goods transport services on the basis of TR-6 challans is valid? - Held that: - the issue has come up before the Hon’ble High Court of Bombay in the case of Essel Propack Ltd. [2015 (5) TMI 529 - BOMBAY HIGH COURT], where it was held that credit in respect of service tax paid on goods transport agency availed on the basis of TR-6 .....

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rinting paper falling under chapter 48 of the Central Excise Tariff Act. The issue involved in the case is whether the cenvat credits availed by the appellant in respect of service tax paid on goods transport services on the basis of TR-6 challans is valid. The appellant availed credit to the extent of ₹ 29,95,414/- during the period 01.02.2005 to 15.6.2005. Rule 9 of the Cenvat Credit Rules, 2004 were amended wide notification number 28/05-CE(NT) dated 07.06.2005 (w.e.f 16.6.2005) specify .....

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Vaish, CA the appellant and Sh. M.R. Sharma, DR for the respondent. 3. The learned counsel for the appellant has submitted that the Mumbai High Court in the case of CCE, Goa Vs. Essel Pro Pack Ltd. reported in 2015(39) STR 363 (Bom) has held that credit in respect of service tax paid on goods transport agency availed on the basis of TR-6 challans is valid for the prior period. 4. The learned DR reiterates the impugned order. 5. We have heard both sides and perused the records. 6. We note that th .....

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n goods transport agencies between the period of March, 2005 to 15-6-2005 which they did not accept. It is further the contention of the appellant that Rule 9 specified the documents on which Cenvat credit can be availed of by a manufacturer prior to 16-6-2005. In terms of clause (e) of sub-rule (1) of Rule 9, of the Rules of 2004, a challan evidencing payment of Service Tax was a specified document for the purpose of availing Service Tax credit and the entities listed in clauses (i), (ii), and .....

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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 said period, it was t .....

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of Service Tax credit during the disputed period in respect of the Service Tax paid on goods transport agency services. The appellant, in the present case, has nowhere contended which were the specified document for availing of such credit during the relevant time. If no documents have been mentioned, TR-6 Challan has to be considered as a proper document, reflecting payment of such tax. Further, it is also not the case of the appellant that Service Tax was not paid by the respondents or that t .....

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