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TMI Blog2015 (5) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... t July, 2008. Thereafter, at the request of and by consent of the learned Counsel, the substantial questions of law came to be modified by an order dated 29th January, 2015. The modified substantial question of law by consent, reads thus: "Whether the respondent is entitled to claim CENVAT Credit prior to 16/06/2005 on the basis of TR6 Challan, in terms of Rule 9 which was introduced on 16/06/2005?" 3. Learned Counsel appearing for the appellants have pointed out that Rule 9 of CENVAT Credit Rules, 2004 clearly provides the requisite documents to be produced in order to avail of the CENVAT Credit. The learned Counsel further point out that the respondents have not produced any of such documents and, as such, the question of availing of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r claim for CENVAT credit. The learned Counsel, as such, submits that the substantial question of law be answered in favour of the respondent. 5. We have duly considered the submissions of learned Counsel and we have also gone through the records. 6. In the present case, the respondents are availing facilities of CEVAT Credit for duty paid on inputs, capital goods and input services in terms of Rule 3 of the CENVAT Credit Rules, 2004. It was the contention of the appellant that the respondents have to reverse the CENVAT credit of service tax paid on goods transport agencies between the period of March, 2005 to 15/6/2005 which they did not accept. It is further the contention of the appellant that Rule 9 specified the documents on which CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod has not been disputed by the appellant. As per Rule 3 of the CENVAT Credit Rules, 2004, CENVAT credit of, inter alia, service tax leviable and paid on any input services can be availed of. 7. On going through the CENVAT Credit Rules, 2004, we find that they do not prescribe any documents for availing of service tax credit during the disputed period in respect of the service tax paid on goods transport agency services. The appellant, in the present case, has nowhere contended which were the specified document for availing of such credit during the relevant time. If no documents have been mentioned, TR 6 challan has to be considered as a proper document, reflecting payment of such tax. Further, it is also not the case of the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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