2012 (6) TMI 47

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..... he ground that TR-6 challan is not proper document to avail cenvat credit and cenvat credit is not admissible on outward goods transportation service.   2. Heard both sides.   3. Learned Advocate for the appellants submits that TR-6 challan is a valid document which shows payment of duty and is admissible to avail cenvat credit as held by this Tribunal in the case of Gabriel India Ltd. .....

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..... cenvat credit on the strength of TR-6 challan has been introduced with effect from 16.6.05, therefore, the lower authorities have rightly denied the cenvat credit on the strength of TR-6 challan. With regard to admissibility of cenvat credit on outward goods transportation service, she submitted that it is not clear upto which place the appellants are claiming input service credit on the GTA servi .....

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..... tward transportation of the goods from the place of removal which is an activity of their regular business. Therefore, in this case also the payment was made for removal of goods from the place of removal is their factory gate. Therefore, the appellants are entitled for input service credit on GTA service as held by the Hon'ble Karnataka High Court case of ABB Ltd. (supra). Therefore, the impugned .....

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