2014 (10) TMI 887 - AT - Service Tax

Payment of Service tax - Reverse charge basis through Cenvat credit - Held that - the Appellate authority has correctly relied upon the decision of Tribunal in the case of CCE Vs. Nahar Industrial Enterprises Ltd. 2007 (3) TMI 201 - CESTAT NEW DELHI which stand approved by the Hon ble Punjab & Haryana High Court reported in 2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT . Therefore, no reason found to interfere in the impugned order. - Decided against the revenue

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's appeal regarding the payment of service tax on reverse charge basis through Cenvat Credit. The decision was based on the Tribunal's precedent in the case of CCE Vs. Nahar Industrial Enterprises Ltd., which was upheld by the Punjab & Haryana High Court. The appeal filed by the Revenue was dismissed.