TR-6 challan as valid duty-paying document supports Cenvat credit where payment is properly reflected and no defect is shown.

TR-6 challan was treated as a valid duty-paying document for Cenvat credit where the relevant payment was reflected in the challan and no alternative prescribed document or infirmity was shown. Notification No. 28/2005-CE brought TR-6 challan within the list of valid documents from 16.06.2005, and earlier decisions had also allowed credit on similar challans. On that basis, denial of Cenvat credit was held unsustainable, and the order disallowing credit was set aside.

---

---

Issues: Whether TR-6 challan was a valid duty-paying document for availing Cenvat credit on input service tax paid for the relevant period, and whether the later notification recognising TR-6 challan supported allowance of the credit.

Analysis: The appeal turned on the character of TR-6 challan as a document evidencing payment of duty or tax for Cenvat credit purposes. The record showed that Notification No. 28/2005-CE brought TR-6 challan into the list of valid documents with effect from 16.06.2005. The Tribunal also noted that credit on similar TR-6 challans had been allowed in earlier decisions, and the Revenue did not demonstrate any other prescribed document or any infirmity in the payment reflected by the challan.

Conclusion: TR-6 challan was accepted as a valid document for the credit claimed, and denial of Cenvat credit was unsustainable.

Final Conclusion: The order denying Cenvat credit was set aside and the assessee's appeal succeeded.

---