2008 (9) TMI 134

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..... ue of amendment in Rule 9(1)(e) of the CCR, 2004 vide Notification No. 28/2005-CE - Held that credit in respect of service tax paid on GTA services availed on the basis of TR-6 Challan is a valid document as Revenue failed to mention as to what was specified document for availing credit during relevant period - ST/351/2008-SM - 1308/2008-SM(BR)(PB), - Dated:- 1-9-2008 - Shri P.K. Das, Member ( .....

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..... ) S.T.R. 609 (Tri-Mumbai), which had been followed in the subsequent decision in the case of Commissioner of Central Excise, Goa v. Crampton Greaves Ltd. reported in 2008 (226) E.L.T. 117 (Tri.-Mumbai). It has been held by the Tribunal, credit in respect of service tax paid on Goods Transport Agency services availed on the basis of TR-6 Challan is a valid document as Revenue failed to mention .....

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