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2014 (8) TMI 375 - CESTAT MUMBAICENVAT Credit - duty paying documents - Availment on basis of non prescribed documents - Held that:- Appellant had discharged the service tax liability by paying service tax through TR-6 challan and that is the document, which evidences payment of tax and it is on the basis of such payment, input service tax credit can be availed. Prior to 16-6-2005, there was a lacuna in the Rule and the Rule did not prescribe TR-6 challan as document for availing the credit. The same was rectified by amending the Rules. The amendment is only a correction of lacuna in the Rule and therefore, it is operational retrospectively. Even otherwise, for availment of credit it is duty paying document that is relevant and in the instant case, the duty paying document is TR-6 challan and therefore, the Cenvat credit has been rightly availed on the strength of TR-6 challan through which the service tax has been paid - Following decision of Essel Propack Ltd. [2007 (9) TMI 43 - CESTAT, MUMBAI] and Crompton Greaves Ltd. [2008 (1) TMI 173 - CESTAT, MUMBAI] - Decided in favour of assessee.
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