https://www.taxtmi.com/caselaws?id=206419 Credit of service tax paid through TR-6 challans on GTA services was treated as admissible under the Cenvat Credit Rules, 2004, including for the period before 16.03.2005. The Tribunal followed its consistent line of decisions that accepted TR-6 challans as a valid for credit, and viewed the amendment relied on by Revenue as clarificatory rather than introducing a new restriction. A pending appeal in one cited matter did not outweigh the prevailing Tribunal view supporting admissibility. On that basis, the credit taken on TR-6 challans was upheld and Revenue's challenge failed. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 31 May 2012 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206419 Credit of service tax paid through TR-6 challans on GTA services was treated as admissible under the Cenvat Credit Rules, 2004, including for the period before 16.03.2005. The Tribunal followed its consistent line of decisions that accepted TR-6 challans as a valid for credit, and viewed the amendment relied on by Revenue as clarificatory rather than introducing a new restriction. A pending appeal in one cited matter did not outweigh the prevailing Tribunal view supporting admissibility. On that basis, the credit taken on TR-6 challans was upheld and Revenue's challenge failed. Case-Laws Central Excise Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206419