net, sched: add skb_at_tc_ingress helper

Add a skb_at_tc_ingress() as this will be needed elsewhere as well and
can hide the ugly ifdef.

Signed-off-by: Daniel Borkmann <daniel@iogearbox.net>
Acked-by: Alexei Starovoitov <ast@kernel.org>
Signed-off-by: David S. Miller <davem@davemloft.net>