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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 ..... 05-CE? - Held that: - As the issue is covered in favour of respondent-assessee in the case of CCE & S.T., Coimbatore Vs. MRF [2015 (10) TMI 1056 - MADRAS HIGH COURT], where it was held that In the absence of specified documents for availing cenvat credit at the relevant time, TR-6 challan has to be considered as the proper document reflecting payment of duty - Appeal is dismissed - decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 68(2) of the Finance Act, 1994 Rule 2(1) (d)(v) of the Service Tax Rules, 1994. Under the provisions of Section 68 (2) Rule 2(1) (d) ibid, the appellants fell under the category of person liable to pay service tax in relation to the services provided by Goods Transport Agency (henceforth referred as GTA ). These services became taxable with effect from 01.01.2005. In terms of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit Rules, 2004 vide Notification No.28/2005-CE (NT) dated 07.06.2005 (effective from 16.06.2005), the TR-6 challan was prescribed to be a document for taking Cenvat credit w.e.f. 16.06.2005 only. Thus, TR-6 challans on which service tax was paid and in respect whereof the credit was availed prior to 16.06.2005, were treated as invalid documents for availing of credit. Therefore, a show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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