2010 (8) TMI 410

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..... nbsp;    Shri Bipin Garg, Advocate, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. [Order]. - The limited prayer of the appellant in this case is that it should not be denied credit of taxes paid in respect of goods transport agency service provided to the appellant. According to the ld. Counsel, taxes are deposited through challans because the rule has not mentione .....

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..... scribed by law to claim taxes paid in respect of GTA services other than through TR 6 challans the claim of the appellant shall not be denied. It is the only proof of deposit of tax that is in question in this appeal to support the claim. When the basic rule of cenvat credit is to avoid cascading effect, procedure should not be bottleneck to deny substantial right of the appellant. Right to cenvat .....

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..... ical a construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for the furtherance of justice be used to frustrate it. 6. To do justice, it has therefore become necessary that procedure should not come on way in the present appeal, when the ri .....

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