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<h1>Tribunal grants waiver for service tax & penalty due to invalid challans</h1> <h3>ALANKAR STEEL PVT. LTD. Versus COMMISSIONER OF C. EX., RAIPUR</h3> The Tribunal granted the applicant's request for waiver of pre-deposit of service tax and penalty, as the credit was denied due to the use of invalid TR-6 ... Demand was confirmed after denying the Cenvat credit in respect of service tax paid on the ground that the credit has been availed on the basis of TR-6 challans which is not a valid duty paying document - In view of the fact that credit was denied only on the’ ground that the same has been availed on TR-6 challans, pre-deposit of service tax and penalty is waived - stay petition is allowed The applicant sought waiver of pre-deposit of service tax and penalty. The Tribunal granted waiver as credit was denied due to use of TR-6 challans, which were deemed invalid during the relevant period. Stay petition allowed.