2008 (1) TMI 364 - AT - Service Tax

Credit was denied on the ground that the TR6 challan was not a prescribed document during the relevant period and became a valid document with effect from 16.6.2005 vide notification 28/05 dated 7.6.2005 - as long as the payment of service tax is not denied and since during the relevant period the revenue has not specified any document on the basis of which credit could have been taken the credit of tax paid through a TR6 challan cannot be denied - revenue s appeal is accordingly dismissed

Summary

The appellant availed cenvat credit based on TR6 challan, denied initially as not a prescribed document then. Commissioner (Appeals) set aside the order. Tribunal cited precedent, dismissed revenue's appeal, allowing credit as tax payment not denied during relevant period.