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TMI Blog2016 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. 4. We have considered the submission made by learned departmental representative and perused the records. 5. The issue involved in this case is regarding availment of Cenvat Credit of service tax paid by the appellant for GTA services during the period 24.03.2005 to 15.06.2005, under TR-6 challan. It is noted that during the said period, the provision of Rule-3 of Cenvat Credit Rules, 2004, read with Rule-9 of Cenvat Credit Rules were sought to be applied for denying to the Cenvat Credit on the ground that TR-6 challan is not a proper document for availing Cenvat Credit. We find that Hon'ble High Court of Bombay on 18.02.2015, while deciding the same issue in Excise Appeal No.4/2008 and others held as under: "6. In the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the appellant that the respondents who have paid service tax for Goods Transport Agency services could not have taken the credit on the basis of the TR-6 challans prior to 16th June, 2005. As, admittedly, the respondents have availed of such credit during the said period, it was the contention of the appellants that the respondents were not entitled to such credit. The fact that the respondents have paid service tax and, as such, are entitled to credit during the said period has not been disputed by the appellant. As per Rule-3 of the CENVAT Credit Rules, 2004, CENVAT Credit of, inter alia, service tax liable 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have produced the TR-6 Challan which is emanated from the office of the appellants themselves to support their claim for such CENVAT Credit, which material was accepted by the authorities below whilst passing the impugned order. 10. For the aforesaid reasons, the question of discarding the said Challan to avail of such CENVAT Credit, as contented by the learned Counsel appearing for the appellant, can not be accepted. The Authorities below, as such, have rightly accepted the said challan as proof of payment of service tax and, as such, no infirmity can be found in the orders passed by the Authorities below. In any vent, the appellants are not entitled to rely upon Rule-9 to refuse the credit to the respondents, as Rule-9 is a procedural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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