TR-6 challan as valid credit document for GTA service tax was upheld, rejecting the departmental challenge.

Credit of service tax paid by the recipient of GTA service through a TR-6 challan was treated as admissible under the Cenvat Credit Rules for the period before 16.6.2005, because the challan was accepted as a valid document for taking credit in the cited Tribunal precedents. The Tribunal also noted that no stay or reversal of the relied-upon precedent was shown, and another co-ordinate decision supported the same view. The department's challenge was rejected and the credit was upheld as available.

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Issues: Whether credit of service tax paid by the recipient of GTA service through TR-6 challan was admissible as a valid document under the Cenvat Credit Rules.

Analysis: The respondent had paid service tax as the recipient of GTA service and then availed credit of the same amount. The dispute turned on whether TR-6 challan could be treated as a valid document for credit, particularly for the period prior to 16.6.2005. The Tribunal relied on earlier decisions holding that TR-6 challan was an acceptable document for taking credit in such circumstances, and also noted that the departmental case had not shown any stay or reversal of the relied-upon precedent. The respondent's position was further supported by another Tribunal decision on the same issue.

Conclusion: The credit was held to be admissible, and the department's challenge was rejected.

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