2012 (6) TMI 47

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..... dia Ltd. (1991 (12) TMI 177 (Tri)) that TR-6 is an instrument showing the payment of duty. Therefore, TR-6 challan is a valid document to avail cenvat credit. Therefore, in this case, the appellants are entitled to avail cenvat credit on the strength of TR-6 challan Regarding - input service credit on outward transportation service, Hon'ble Karnataka High Court case of ABB Ltd. (2011 (3) TMI 248 .....

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..... credit as held by this Tribunal in the case of Gabriel India Ltd. v. Collector of Central Excise 1993 (67) ELT 131. (Tri. - Bom.). Therefore, the appellants have rightly taken the cenvat credit on the strength of TR-6 challan. He further submits that in the case of CCE ST v. ABB Ltd. [2011] 32 STT 141/12 Taxmann.com 57 (Kar.) the issue regarding availability of cenvat credit on outward transportat .....

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..... the appellants are claiming input service credit on the GTA service. Moreover the ownership of the goods is not being described by the appellants as whether is in their own hand or passed to their buyers. Therefore, the case of ABB Ltd. (supra) is not applicable to the facts of the present case. 5. After considering the submissions made by both sides and as held by this Tribunal in the case o .....

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