TMI Blog2008 (2) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is required to deposit Tax in Form i.e. TR-6 challan and, therefore TR-6 Challans should have been taken to be adequate evidence of payment of Tax entitling the appellant to claim Cenvat credit – matter remanded to the Commissioner for fresh consideration - E/133/2008 - 86/2008-(PB) - Dated:- 20-2-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Rajesh Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of equal amount besides interest on the amount of Service Tax in terms of Section 11AB of the Central Excise Act. 3 . In view of the order that we propose to pass, it is not necessary to set out the facts of the case in details. Suffice it to say that the appellant availed Cenvat credits in terms of the provisions of Rule 3 of the Cenvat Credit Rules, but on the ground that the payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es refers to challan on the document showing payment of Service Tax. In terms of Rule 6(2) of the Service Tax Rules, 1994, the assessee is required to deposit Service Tax in Form i.e. TR-6 challan and, therefore TR-6 Challans submitted by the appellant should have been taken to be adequate proof/evidence of payment of Service Tax entitling the appellant to claim Cenvat credit. The impugned order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for paying Service Tax in relation to taxable service provided by Goods Transport'. Agency was the consignor or the consignee of the Goods Transport Agency or any person who paid or was liable to pay freight either himself or through his agent for the transportation of such goods by road or goods carriage. Sub-clause (6) was inserted in clause (e) of Rule 9(1) of the Cenvat Credit Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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