2008 (1) TMI 362 - AT - Service Tax

Credit of service tax has been taken on the basis of TR6 challan which according to the Revenue was not a specified document during the relevant period in view of the Tribunal s decision in CCE v. Essel Propack held that as long as the payment of service tax is not denied and since during the relevant period the Revenue has not specified any document on the basis of which credit could have been taken the credit of tax paid through a TR6 challan cannot be denied credit admissible

Summary

The appeal was heard without pre-deposit of duty. The issue was about credit of service tax based on TR6 challan. Tribunal allowed the appeal citing precedent where credit cannot be denied if tax payment is not denied and no specified document was required during the relevant period. Order of Commissioner (Appeals) was set aside.