2008 (9) TMI 134 - AT - Service Tax

Revenue allege that respondent had taken credit on the strength TR-6 Challan during the period from 1-1-2005 to 16-6-2005 on GTA Service which is not legal and proper by virtue of amendment in Rule 9(1)(e) of the CCR 2004 vide Notification No. 28/2005-CE - Held that credit in respect of service tax paid on GTA services availed on the basis of TR-6 Challan is a valid document as Revenue failed to mention as to what was specified document for availing credit during relevant period

Summary

The Revenue's appeal was dismissed by the Appellate Tribunal CESTAT, New Delhi. The Tribunal upheld that credit based on TR-6 Challan for GTA services is valid as per Rule 9(1)(e) of the Cenvat Credit Rules, 2004. The decision was based on previous Tribunal rulings. The appeal was rejected, and the cross objection was disposed of.