https://www.taxtmi.com/caselaws?id=202143 TR-6 challans evidencing payment of service tax were treated as proper documents for availment of CENVAT credit on input services for periods before 7 June 2005. The Tribunal relied on earlier rulings holding that manufacturers of excisable goods and providers of output services could use TR-6 challans for credit even before Notification No. 28/2005-CE (N.T.) expressly added them to the list of eligible documents. As no High Court stay of those rulings was shown, the lower appellate authority was justified in following the existing Tribunal precedent, and the Revenue's challenge failed. en-us Wed, 22 Dec 2010 00:00:00 +0530 Mon, 07 Feb 2011 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202143 TR-6 challans evidencing payment of service tax were treated as proper documents for availment of CENVAT credit on input services for periods before 7 June 2005. The Tribunal relied on earlier rulings holding that manufacturers of excisable goods and providers of output services could use TR-6 challans for credit even before Notification No. 28/2005-CE (N.T.) expressly added them to the list of eligible documents. As no High Court stay of those rulings was shown, the lower appellate authority was justified in following the existing Tribunal precedent, and the Revenue's challenge failed. Case-Laws Service Tax Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202143