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
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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 Ind
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Please clarify, can cenvat credit be diallowed for the reason of absence of Service Provider’s Registration number on the Invoice.?