Case Law Details
Case Name : Puja Ferro Alloys Ltd. Vs. The Commissioner of Central Excise, Goa (CESTAT Mumbai - Court No. II)
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
TR-6 challan is the most primary document evidencing payment of duty/tax. No doubt the TR-6 challan was not included in the list of specified documents. It was included by virtue of Notification No.28/2005-CE(NT) dated 7/6/2005. I find that this is an inadvertent omission, which was rectified by issuing the said Notification. This is so because any duty payment documents is related to, and based on TR-6 challan which is the source document. Similar view has been taken up by the Hon’ble Tribunal in the case of National Organics Chemical India Ltd., reported in 2004 (178) ELT 331 (Tri....
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Please clarify, can cenvat credit be diallowed for the reason of absence of Service Provider’s Registration number on the Invoice.?