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    <title>2015 (10) TMI 1056 - MADRAS HIGH COURT</title>
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    <description>The High Court held in favor of the assessee, ruling that they were entitled to avail credit of service tax based on TR-6 challans before 16.06.2005. The court relied on precedents establishing TR-6 challans as acceptable documents for availing credit, even if not specifically listed at the relevant time. The decision aligned with principles emphasizing entitlement to CENVAT credit on genuine duty paid inputs. The appeals were disposed of without costs, affirming the assessee&#039;s right to the credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=265781</link>
      <description>The High Court held in favor of the assessee, ruling that they were entitled to avail credit of service tax based on TR-6 challans before 16.06.2005. The court relied on precedents establishing TR-6 challans as acceptable documents for availing credit, even if not specifically listed at the relevant time. The decision aligned with principles emphasizing entitlement to CENVAT credit on genuine duty paid inputs. The appeals were disposed of without costs, affirming the assessee&#039;s right to the credit.</description>
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      <pubDate>Fri, 31 Jul 2015 00:00:00 +0530</pubDate>
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