https://www.taxtmi.com/caselaws?id=203331 The Appellate Tribunal CESTAT, New Delhi rejected the department's appeal against the availing of cenvat credit based on TR-6 challans for service tax paid before 16.6.2005. The Tribunal found that the respondents, who were both deemed service provider and service recipient, had paid the service tax under TR-6 challans, making the credit taken permissible. As the payer and credit claimant were the same, there was no dispute about the entitlement to the credit. The Tribunal emphasized the ease of verifying the correctness of the credit and concluded that the department's challenge had no merit. en-us Mon, 03 Jan 2011 00:00:00 +0530 Sat, 18 May 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203331 The Appellate Tribunal CESTAT, New Delhi rejected the department's appeal against the availing of cenvat credit based on TR-6 challans for service tax paid before 16.6.2005. The Tribunal found that the respondents, who were both deemed service provider and service recipient, had paid the service tax under TR-6 challans, making the credit taken permissible. As the payer and credit claimant were the same, there was no dispute about the entitlement to the credit. The Tribunal emphasized the ease of verifying the correctness of the credit and concluded that the department's challenge had no merit. Case-Laws Service Tax Mon, 03 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203331