TR-6 challans for CENVAT credit were accepted for pre-2005 input service claims, following existing Tribunal precedent.

TR-6 challans evidencing payment of service tax were treated as proper documents for availment of CENVAT credit on input services for periods before 7 June 2005. The Tribunal relied on earlier rulings holding that manufacturers of excisable goods and providers of output services could use TR-6 challans for credit even before Notification No. 28/2005-CE (N.T.) expressly added them to the list of eligible documents. As no High Court stay of those rulings was shown, the lower appellate authority was justified in following the existing Tribunal precedent, and the Revenue's challenge failed.

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Issues: Whether TR-6 challan evidencing payment of service tax could be accepted as a proper document for availment of CENVAT credit on input services for the period prior to 7.6.2005.

Analysis: The Tribunal noted that earlier decisions had already held TR-6 challans evidencing payment of service tax to be proper documents for manufacturers of excisable goods and providers of output services to avail CENVAT credit even for periods before 7.6.2005, when Notification No. 28/2005-CE (N.T.) added TR-6 challan to the list of CENVATable documents. No stay of those decisions by any High Court was shown. The lower appellate authority had therefore correctly followed the existing Tribunal rulings.

Conclusion: TR-6 challan was accepted as a proper document for CENVAT credit for the relevant prior period, and the Revenue's challenge failed.

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