COMMISSIONER OF CENTRAL EXCISE, LUCKNOW Vs. DSCL SUGAR

JUDGEMENT

(1.) THE appellant took Cenvat credit on the basis of challan indicating payment of Service Tax on GTA service availed. Such a challan is contested by Revenue to be an inadmissible document for grant of Cenvat credit.

(2.) We are satisfied that when tax has gone into treasury, unless the depositor is otherwise disentitled, credit thereof cannot be denied for set off against tax/duty liability. On such principle, Revenue's appeal fails. Accordingly, that is dismissed.