Cenvat credit on GTA service was upheld for pre-16-6-2005 claims supported by TR-6 challans.

Cenvat credit on Goods Transport Agency service was held admissible for the period before 16-6-2005 where the manufacturer had availed credit on the strength of TR-6 challans. The Tribunal relied on its earlier binding decisions and rejected the objection that TR-6 challans became valid documents only under a later notification. On that basis, disallowance of credit merely because it was taken on TR-6 challans for the relevant period was not justified, and the assessee succeeded.

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Issues: Whether Cenvat credit on Goods Transport Agency service was admissible when availed on the strength of TR-6 challans for the period prior to 16-6-2005.

Analysis: The Tribunal followed its earlier decisions holding that, even for the period before 16-6-2005, Service Tax credit on GTA service received by a manufacturer could be taken on the strength of TR-6 challans. The objection that TR-6 challans were recognised as valid documents only by a later notification was rejected in view of the binding Tribunal precedent already deciding the issue in favour of the assessee.

Conclusion: The credit could not be disallowed on the ground that it was taken on TR-6 challans for the relevant period, and the assessee succeeded.

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