COMMISSIONER OF CENTRAL EXCISE Vs. CROMPTON CREAVES LTD.

JUDGEMENT

(1.) REVENUE is in appeal against the Order -in -Appeal No Goa/CEX/BBP/110/2006 dated 8.11.2006 passed by the Commissioner (Appeals) of Central Excise and Customs, Goa. The Commissioner (Appeals) has allowed the appeal filed by M/s Crompton Greaves Ltd (hereinafter referred to as the respondents) against Order -in -Original No DCC Ex (Div I) 13/2006 -07 dated 21.6.2006 passed by the Deputy Commissioner of Central excise, Division I, Panaji, Goa, in which the Deputy Commissioner has disallowed Cenvat Credit of Rs 57,647/ - and Education Cess of Rs 1152/ - availed on TR6 Challan during the period from 1.1.2005 to 15.6.2005 and ordered recovery of the said amount along with interest and imposed a penalty of Rs 10,000/ -.

(2.) THE respondents are the manufacturers of electric fans falling under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. They are availing facilities of Cenvat Credit on inputs, capital goods and on the input services as provided under Rule 3 of the Cenvat Credit Rules, 2004.

(3.) THE issue involved in this case is regarding the availment of the Service Tax Credit in respect of the Service Tax paid on the Goods Transport Agency Services during the period 1.1.2005 to 15.6.2005. There is no dispute as to the eligibility to the credit but the dispute is only regarding whether the respondents in this case could avail the credit on the basis of the TR6 Challan.