2011 (10) TMI 285 - AT - Central Excise

Cenvat Credit on TR 6 Challan prior to 16.06.2005 - In view of Nestle India Ltd Vs. CCE Goa (2007 - TMI - 2015 - CESTAT, MUMBAI) credit was allowed.

Summary

Issues:
- Availability of CENVAT Credit on service tax paid on GTA service received by the appellant through TR-6 challan prior to 16.06.2005.

Analysis:
The appellant claimed CENVAT Credit on service tax paid on GTA service received through TR-6 challan. The impugned order allowed the benefit based on previous Tribunal decisions. The Revenue appealed, arguing that TR-6 challan was not valid for availing CENVAT Credit before 16.06.05. The main contention was the lack of retrospective effect to the notification, making the credit unavailable during that period.

The judge examined the issue and found that the Revenue did not present any substantial grounds in the appeal memorandum apart from the retrospective effect argument. The Advocate for the Revenue acknowledged the absence of contrary decisions to those cited by the Commissioner. On the contrary, the Counsel for the appellant referenced previous Tribunal decisions supporting the allowance of credit based on TR-6 challans before 16.06.05.

Referring to various decisions like CCE Goa Vs Essel Propack Ltd and Nestle India Ltd Vs. CCE Goa, the judge upheld the appellant's eligibility for CENVAT Credit on the basis of TR-6 challans for the period preceding 16.06.2005. Given the precedent set by previous Tribunal decisions and the lack of opposing judgments, the appeal filed by the Revenue was rejected, affirming the appellant's right to the credit.

In conclusion, the judgment clarified the eligibility of the appellant for CENVAT Credit on service tax paid on GTA service received through TR-6 challans before 16.06.2005, based on established Tribunal decisions and the absence of contradictory rulings.