9911796707
TMI Blog2017 (2) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... s no longer res integra. In the case of CCE, Goa vs. Essel Pro Pack Ltd. [2015 (5) TMI 529 - BOMBAY HIGH COURT], it was held that If no documents have been mentioned, TR-6 Challan has to be considered as a proper document, reflecting payment of such tax - the Revenue has not disputed the payment of service tax or entitlement to the cenvat credit. The above judgment of Hon’ble Bombay High Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice alleging that the notification which prescribed TR-6 Challan as a valid document for availing cenvat credit for G.T.A. was issued on 16.06.2005; hence the same could not be accepted during the period in question. The Commissioner (Appeals) allowed the cenvat credit on the basis of Hon ble Tribunal s Order Nos. A-1358 to 1361/2007/WZB/C-IV(SMB) dated 05.09.2007 in the case of CCE, G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as under: 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re genuine and not fraudulent, then the manufacturer would be entitled to Cenvat credit on duty paid inputs. 9. In the present case, the authorities below have accepted that the respondents are entitled to such Cenvat credit. The only point for consideration, in such circumstances is the type of document required to be produced to avail of such credit. The respondents have produced the TR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such Cenvat credit which they are, otherwise, admittedly, entitled to. The substantial question of law is answered accordingly. 6. The same view has been taken by the Hon ble Madras High Court in the case of CCE, Coimbatore vs. MRF reported in 2015 (40) STR 211 (Mad.). 7. In the instant case, the Revenue has not disputed the payment of service tax or entitlement to the cenvat credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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