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TMI Blog2012 (8) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... by the foreign collaborators would not show the service tax element - So invoice which is the normal document against which Cenvat credit is to be taken is not applicable to this situation - claim for Cenvat credit being a substantial right it cannot be denied on the basis of procedures which cannot be implemented in the facts of the case - E/2007/2009-SM(BR) - 346/2011-SM(BR) (PB) - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y took Cenvat credit of the amount. The Revenue made out a case that the service involved is not an input for manufacture of their final product and could not qualify as an input service as per Rule 2(l)(ii) of the Cenvat Credit Rules, 2004. Further, Revenue also had a case that the Respondent had taken credit based on the TR-6 challan under which they paid tax. It is the argument of the Revenue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in Order No. A-1358 to 1361/2007/WZB/C-IV(SMB), dated 5-9-2007 [2007 (8) S.T.R. 609] in the case of CCE, Goa v. ESSEL Pro Pack Ltd. and decided that credit can be taken on TR-6 challan and accordingly allowed the Appeal filed by the Respondent. Aggrieved by the order of the Commissioner (Appeals), Revenue has filed this Appeal. In this Appeal, Revenue is contesting both the issues, they say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 above). Further, it is to be noted that this is a case where the Respondent is paying tax as a recipient of service. So naturally the invoice issued by the foreign collaborators would not show the service tax element. So invoice which is the normal document against which Cenvat credit is to be taken is not applicable to this situation. The claim for Cenvat credit being a substantial right it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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