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    <title>2008 (1) TMI 364 - CESTAT, MUMBAI</title>
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    <description>Cenvat credit was denied because it was taken on a TR-6 challan used before that challan was recognised as a valid document. The text states that earlier Tribunal decisions had already settled that, where payment of service tax is not disputed and no other prescribed document existed for the relevant period, credit cannot be refused merely for want of the prescribed form. On that basis, the denial of credit, interest and penalty was said to be unsustainable, and the appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32327</link>
      <description>Cenvat credit was denied because it was taken on a TR-6 challan used before that challan was recognised as a valid document. The text states that earlier Tribunal decisions had already settled that, where payment of service tax is not disputed and no other prescribed document existed for the relevant period, credit cannot be refused merely for want of the prescribed form. On that basis, the denial of credit, interest and penalty was said to be unsustainable, and the appeal was dismissed.</description>
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      <pubDate>Fri, 04 Jan 2008 00:00:00 +0530</pubDate>
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