Cenvat credit on service tax paid through TR-6 challans was upheld as admissible for GTA services.

Credit of service tax paid through TR-6 challans on GTA services was treated as admissible under the Cenvat Credit Rules, 2004, including for the period before 16.03.2005. The Tribunal followed its consistent line of decisions that accepted TR-6 challans as a valid for credit, and viewed the amendment relied on by Revenue as clarificatory rather than introducing a new restriction. A pending appeal in one cited matter did not outweigh the prevailing Tribunal view supporting admissibility. On that basis, the credit taken on TR-6 challans was upheld and Revenue's challenge failed.

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Issues: Whether credit of service tax paid through TR-6 challans on GTA services received was admissible under the Cenvat Credit Rules, 2004.

Analysis: The Tribunal noted its consistent view that credit is allowable on the basis of TR-6 challans even for the period prior to 16.03.2005. The amendment relied upon by Revenue was treated as clarificatory, and the existence of a pending appeal in one cited matter did not displace the prevailing line of Tribunal decisions supporting admissibility of credit.

Conclusion: Credit taken by the respondent on the basis of TR-6 challans was held admissible and the Revenue's appeal was rejected.

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