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TMI Blog2016 (12) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ate for the Respondent (s) Per Mr. Anil Choudhary : This appeal is filed by Revenue against Order-in-Appeal No.234-CE/MRT-I/APPL/2007 dated 19.12.2007 passed by Commissioner (Appeals). 2. The brief facts are that the appellants are engaged in the manufacture of Paper & Paper Board falling under Chapter 48 of the first schedule to the Central Excise Tariff Act, 1985. They also hold Service Tax R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005, the appellants reportedly paid service tax on the said services of GTA through TR-6 challans and also availed Cenvat Credit of the service tax of Rs. 1,37,607/- (comprising of Rs. 1,34,909/- as service tax and Rs. 2,698/- as ED. Cess) on the strength of the said TR-6 Challans in terms of the Cenvat Credit Rules, 2004. But, according to the department, the said credit taken by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (iii) imposition of penalty under Rule 15 of the Cenvat Credit Rules, 2004. 3. Heard the parties. 4. The issue in this appeal is whether Cenvat Credit of Service Tax on G.T.A., service was rightly taken on strength of TR-6 challan prior to 16.06.2005 when Rule 9 was amended and TR-6 challan was included as a specified document vide notice No.28.2005-CE. As the issue is covered in favour of res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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