Credit of service tax can be taken on the basis of TR 6 Challan

Credit of service tax paid under reverse charge can be taken on basis of TR-6 Challan

[2015] 57 taxmann.com 52 (Bombay)

HIGH COURT OF BOMBAY

Commissioner of Central Excise, Goa

v.

Essel Propack Ltd.

Credit of service tax paid on GTA Services under reverse charge can be taken based on TR-6 challans even for period prior to 16-6-2005 when reference to said challan was added in rule 9(1) of CENVAT Credit Rules; rule 9 is procedural aspect and cannot be used to deny otherwise eligible credit