2011 (4) TMI 69 - HC - Service Tax

Under Section 68(2)- Whether a person who is Deemed service provider is entitled to avail the Cenvat Credit on inputs/inputs services/Capital Goods for payment of GTA Services tax, even if he is not using such inputs/input services/capital goods for providing taxable services - Held that the matter is covered against the revenue in CCE v. M/s Nahar Industrial Enterprises Ltd. etc. - Appeal is dismissed.

Summary

The Punjab and Haryana High Court dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The court upheld a previous order stating that a person discharging service tax liability as a deemed service provider is entitled to avail Cenvat Credit, even if not using inputs for providing taxable services. The appeal was dismissed based on a previous court order.