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TMI Blog2010 (7) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... t the respondents are engaged in the manufacture of man-made yarn of synthetic and artificial staple fibre falling under chapter 55 of the First Schedule to the Central Excise Tariff Act, 1985 and the respondents are also registered for service tax registration under the category of Goods Transport Agency service. The respondents were receivers of GTA service on the services received in terms of Rule 2(1) (d) (v) of Service Tax Rules, 1994. The respondents paid service tax on GTA service received for inward transport through cenvat credit account by their manufacturing unit by making a debit entry in the cenvat credit account. The respondents have taken the credit of service tax of Rs. 2,87,663/- so paid for payment of Central Excise duty d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents for the credit claim, the credit is not admissible to the respondents and the Commissioner (Appeals) has wrongly allowed their appeal. 4. On the other hand, learned Advocate appearing for the respondents submitted that the respondents have taken credit of service tax paid on GTA service received for inward transport which is allowable to the respondents. To support her contention, she relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CCE v. Nahar Industrial Enterprises Ltd. [2010] 29 STT 172 (Punj. & Har.), CCE v. Nahar Spg. Mills Ltd. [CEA No. 285 of 2010, dated 7-4-2011] the decision of the Tribunal in the case of National Engg. Industries Ltd. v. CCE [2011] 32 STT 238 (Mag.)/12 taxmann.com 345 (New ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax by the person liable to pay service tax (f) an invoice, bill or challan issued by provider of input service evidencing payment of Service Tax (g) an invoice, bill or challan issued by input service distributor for distributing Service Tax credit received. 7. From the perusal of the above Rule 9(1) ibid, I find that the credit can be taken on the basis of documents evidencing payment of service tax. In the present case, the payment of service tax was not made through challan instead the payment was made through debit entry in the cenvat credit account and the debit entry in the cenvat credit account was made on the basis of LR i.e. Lorry receipt received by the respondents from the transporter. I also find that the L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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