High Court affirms Cenvat Credit for GTA services, emphasizing genuine documents and denying Rule-9 denial.

The High Court allows the appeal, affirming the appellant's entitlement to Cenvat Credit based on TR-6 challan for service tax paid on Goods Transport Agency (GTA) services between 24.03.2005 to 15.06.2005. The judgment emphasizes the importance of genuine documents and upholds the claim for Cenvat Credit, stating that Rule-9 cannot be used to deny the appellant's rightful claim. The impugned order is set aside, and the appellant is granted the Cenvat Credit as per the TR-6 challan, following precedent and supporting authorities.

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Issues involved:
Availment of Cenvat Credit on TR-6 challan for service tax paid on GTA services during a specific period.

Analysis:
The judgment addresses the issue of availment of Cenvat Credit on TR-6 challan for service tax paid on Goods Transport Agency (GTA) services between 24.03.2005 to 15.06.2005. The Hon'ble High Court of Bombay and Goa had previously decided on a similar issue, stating that TR-6 challan can be considered a proper document for availing Cenvat Credit. The judgment emphasizes that the Cenvat Credit Rules do not specify documents for availing service tax credit during the disputed period for GTA services. It is noted that the appellant had paid service tax and was entitled to credit during the said period. The judgment also cites a ruling by the Punjab & Haryana High Court and a Department Circular supporting the entitlement to Cenvat Credit if duty payment is not disputed and documents are genuine. The authorities accepted the appellant's entitlement to Cenvat Credit, with the only contention being the type of document required, which in this case was the TR-6 challan accepted by the authorities below.

The judgment concludes that the impugned order is unsustainable based on the authoritative judicial pronouncement on the same issue. It sets aside the impugned order and allows the appeal, affirming the appellant's entitlement to Cenvat Credit based on the TR-6 challan. The ruling clarifies that Rule-9, a procedural aspect, cannot be used to deny the appellant's rightful claim to Cenvat Credit. The judgment highlights the importance of genuine documents and the entitlement to credit when duty payment is undisputed, ultimately upholding the appellant's claim for Cenvat Credit on service tax paid for GTA services during the specified period.

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