HYDRO S AND S INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) AFTER admitting the appeal involving the issue as to whether TR6 Challan is the valid document for taking credit, I take up the stay application. For the reasons recorded below, I waive the service tax of Rs. 7,065/ - together with interest and penalty of equal amount and proceed to take up the appeal for final disposal as the issue stands settled by the decision of the Tribunal in the case of Gaurav Krishna Ispat (I) Pvt. Ltd. v. CCE, Raipur : 2009 (13) STR 629 (Tri. -Del.).