9911796707
TMI Blog2014 (3) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... facturer and output service provider. 2. The issue in brief is that a show-cause notice dated 31.1.2007 was issued requiring the appellant to show cause as to why the CENVAT Credit availed to the tune of Rs. 30,16,215/- on 02.1.2005 on Goods Transport Agency output services for the period May, 2005 to March, 06 which the appellant had availed after taking 75% abatement under Notification No. 32/2004-ST read with Notification No. 12/2003-ST as amended be not disallowed. It was further alleged that the appellant have suppressed the facts as they have not disclosed the details of credit so availed. The Revenue further requiring the appellant to show case as to why not credit of Rs. 7,11,257/- taken on the basis of TR-6 challan for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee had discharged Service Tax liability as recipient of service - Goods Transport Agency so availed by them and while also availing the benefit of Notification No. 1/06-ST, which grants abatement of 75% of the value of services. It was held by this Tribunal that in various ruling of this Tribunal, it has been held that condition of Notification No. 1/06-ST providing for non-availment of CENVAT Credit on input etc. or non-availment of benefit of Notification No. 12/03-ST related to service provider i.e. transporter. Availment of credit by the service recipient cannot be held to be ground for denial of the benefit of Notification No. 32/04-ST. The earlier decision as held by the Tribunal were also taken notice of the case of Indian Oil Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness of the appellant and as such allowable as input service. 4. The learned DR relies on the impugned order and reiterates the findings of the lower authorities. 5. Having considered the rival contentions, we hold that the appellant have rightly availed CENVAT Credit of Rs. 30,16,215/- being an amount paid towards Goods Transport Agency service. We further hold that the appellant is entitled to CENVAT Credit of Rs. 7,11,257/- taken on the basis of TR-6 challan, which is a notified documents for availing credit and being a procedural issue, will apply retrospectively. We further hold that the input service like Courier service, Xerox service and rent-a-cab operator service are input services in relation to business of the appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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