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2011 (4) TMI 798

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..... 08 (1) TMI 173 - CESTAT, MUMBAI] held that even for the period prior to 16.6.2006, the document TR-6 challan under which the recipient paid service tax can be used as document for the purpose of taking credit - Decided in favour of assessee. - E/2288/2009 - - - Dated:- 13-4-2011 - Mr.M.Veeraiyan, J. Present for the Appellant: Shri Anil Khanna, SDR Present for the Respondent: Shri R.K. .....

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..... ument for the purpose of Rule 9 of Cenvat Credit Rules, 2002 prior to 16.6.2005. Accordingly he disallowed the credit and demanded the amount of Rs.6,28,362/- and imposed equal amount as penalty. The Commissioner (Appeals) following the decision of the Tribunal in the case of CCE, Goa vs. Crompton Greaves Ltd. reported in 2008 (226) ELT 117 (Tri.-Mum.) set aside the order of the original authority .....

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..... er which the recipient paid service tax can be used as document for the purpose of taking credit. While it has been claimed by the department that they have filed appeal before the Hon ble High Court of Bombay, no submissions have been made that the said decision has been stayed or reversed by the Hon ble High Court. Further, the decision of the Tribunal in the case of Dhampur Sugar Mills Ltd. cit .....

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