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

Can CENVAT credit be denied if only a photocopy of TR-6 challan is available? Verification needed for approval. A query was raised about whether the department can deny CENVAT credit if only a photocopy of the TR-6 challan is available, given that the original has been lost or sent to the bank with the bill of lading. The response indicated that while the original TR-6 challan is typically required, the department should not deny credit if a photocopy is presented. The payment can be verified through the department's records, or a bank certificate supporting the photocopy can be provided to ensure credit is granted.