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TMI Blog2014 (8) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise (Appeals), Mumbai-II. 2. The appellant, M/s. Fibre Foils Ltd., Raigad paid Service Tax on GTA services received by them amounting to ₹ 2,71,247/- during the period 1-1-2005 to 15-6-2005 and availed service tax credit of the tax paid on the strength of TR-6 challan. The department was of the view that since TR-6 challan was not a prescribed document under Rule 9 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t submits that in the case of GTA service, it is the recipient of the service, who has to discharge the service tax liability and in the instant case, the appellant has discharged the service tax liability by paying the service tax on TR-6 challan. Therefore, TR-6 challan is the document evidencing payment of service tax and therefore, that is the document on the strength of which the credit can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of pre-deposit, I take up the appeal itself for consideration and disposal. 5.1 In the instant case the 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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