9911796707
TMI Blog2010 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... tax by an output service provider or a manufacturer of excisable goods during the period prior to 7.6.2005 - Held that: - On a perusal of the Tribunals orders in the cases of Centaur Pharmaceuticals P. Ltd. (2008 - TMI - 32153 - CESTAT MUMBAI), Essel Pro-Pack Ltd. etc. (2007 - TMI - 2426 - CESTAT, MUMBAI), I find that TR-6 challans evidencing payment of service tax were held to be proper documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Tribunals decision in CCE,Goavs. Essel Pro-Pack Ltd. 2007 (8) STR 609 (Tri.-Mumbai) and allowed to the assessee CENVAT credit taken on the strength of TR-6 challan. In the present appeal filed against the appellate Commissioners order, the department says that they have preferred an appeal against the Tribunals decision in Essel Pro-Pack Ltd. case. The appellant has further pointed out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax were held to be proper documents for manufacturers of excisable goods or providers of output services to avail CENVAT credit on the input services even for periods prior to 7.6.2005. Nobody has claimed that any of the decisions of the Tribunal has been stayed by any High Court. The Tribunals decisions were rightly relied on by the lower appellate authority. 3. In the result, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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