Cenvat credit on TR-6 challan was upheld where tax payment was undisputed and no prescribed document existed.

Cenvat credit was denied because it was taken on a TR-6 challan used before that challan was recognised as a valid document. The text states that earlier Tribunal decisions had already settled that, where payment of service tax is not disputed and no other prescribed document existed for the relevant period, credit cannot be refused merely for want of the prescribed form. On that basis, the denial of credit, interest and penalty was said to be unsustainable, and the appeal was dismissed.

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Issues: Whether Cenvat credit could be denied merely because it was taken on the basis of a TR-6 challan which was not a prescribed document during the relevant period.

Analysis: The credit was availed on the basis of a TR-6 challan. The relevant period was before the challan was recognised as a valid document by Notification No. 28/2005-C.E. (N.T.) dated 07.06.2005 with effect from 16.06.2005. The disputed question had already been treated as settled by earlier Tribunal decisions holding that where payment of service tax is not disputed and no other specified document was prescribed for the relevant period, credit cannot be denied solely on the ground of the form of payment document.

Conclusion: The TR-6 challan could not be rejected as a basis for Cenvat credit in the facts of the case, and the denial of credit, interest and penalty was not sustainable. The appeal was dismissed.

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