Cenvat credit on GTA service was sustained on TR-6 Challan, with the amendment to credit documents not defeating entitlement.

Cenvat credit for Goods Transport Agency service was upheld where service tax had been paid through TR-6 Challan during the relevant period. The Tribunal followed earlier decisions that accepted TR-6 Challan as a valid document for availing credit before and around the amendment to Rule 9(1)(e) of the Cenvat Credit Rules, 2004, and noted that the Revenue had not identified any single prescribed document that was exclusively required for such credit. The credit was therefore treated as admissible, and the Revenue's challenge failed.

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Issues: Whether Cenvat credit on Goods Transport Agency service taken on the basis of TR-6 Challan during the relevant period was inadmissible in view of the amendment to Rule 9(1)(e) of the Cenvat Credit Rules, 2004.

Analysis: The Tribunal noted that the disputed credit related to service tax paid on GTA services during the period prior to and around the amendment brought in by Notification No. 28/2005-CE. (N.T.) dated 7-6-2005. It relied on earlier Tribunal decisions holding that TR-6 Challan was an acceptable document for availing credit for the relevant period, and that the Revenue had not shown what specific prescribed document alone was required for such credit.

Conclusion: The credit taken on the basis of TR-6 Challan was held to be valid, and the Revenue's appeal was rejected.

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