cenvat on imported goods

[NAVIN SINGHAL]

CAN DEPARTMENT DENIED CENVAT CREDIT ON PHOTOCOPY OF TR -6, CHALLAN IF THE SAME HAS BEEN SEND TO BANK ALONG WITH EXCHANGE CONTROL COPY OF BILL OF LADING OR IF ORIGINAL TR-6 HAS LOST

[Surender Gupta]

In general, for availing cenvat credit on TR-6 challan, you should have original copy of TR-6 challan, but in case you have lost the same and produce photocopy of the same, department should not deny the credit since, the payment of service tax can be verified by the department from its own record or alternatively, you may obtain a certificate from the bank in support of photocopy of TR-6 challan and produce before the department. You shall get the credit.

[Surender Gupta]

In general, for availing cenvat credit on TR-6 challan, you should have original copy of TR-6 challan, but in case you have lost the same and produce photocopy of the same, department should not deny the credit since, the payment of service tax can be verified by the department from its own record or alternatively, you may obtain a certificate from the bank in support of photocopy of TR-6 challan and produce before the department. You shall get the credit.

AI Summary

Cenvat credit: photocopy of TR-6 with bank certification or exchange-control documents should not bar entitlement if payment is verifiable.
Where the original TR-6 challan is lost, production of a photocopy should not by itself bar entitlement to cenvat credit because payment can be verified from departmental records; alternatively the taxpayer may produce a bank certificate corroborating the photocopy and supporting import documents such as the exchange-control copy of the bill of lading to substantiate the claim.