9911796707
TMI Blog2008 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, DR for the respondent. [Order per S.S. Kang Vice President] - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby Cenvat credit was denied in respect of input service relating to GTA service only on the ground that the credit has been availed on the strength of TR-6 challan during the period in dispute. 3. The contention of the appellant is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the document other than prescribed under the Central Excise Rules, therefore, credit was rightly denied. 5. We find that the Tribunal in two cases relied upon by the respondent allowed the credit on the basis which was availed on TR-6 challans in respect of Service Tax paid in respect of service received by the manufacturer. The Tribunal in the case CCE Vs. Essel Pro-Pack Ltd. (supra) held a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is squarely covered by this judgment. I, therefore, hold that disallowance of Cenvat credit is not correct. Consequently interest and penalty also do not sustain. Order-in-original is liable to be set aside. Revenue in the Memo of appeal has again reiterated the same stand. Shri Prakash Shah, learned Advocate appearing for the Respondents submit that during the relevant time there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) order. The Revenue's appeals are therefore rejected." 6. Further, we find that with effect from 16.6.2005 the TR-6 challan was included in the list of valid document for taking credit by Notification No. 28/2005-CE. In these circumstances, we agree with the contention of the appellant. The impugned order is set aside and appeal is allowed. (Dictated & pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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