2008 (3) TMI 291 - AT - Service Tax

Whether Cenvat credit on capital goods for manufacturing activity can be used for payment of GTA service during the period 1-1-2005 to 30-9-2005 - Commissioner (Appeals) set aside the Adjudication Order following the decision of the Tribunal in Nahar Industrial Enterprises v. CCE where tribunal decided the issue in favour of the respondent - In view of the above, Order of the Commissioner (Appeals) require no interference revenue s appeal is rejected.

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of Cenvat credit on capital goods for manufacturing activity being used for payment of GTA service during the period 1-1-2005 to 30-9-2005, upheld the decision of the Commissioner (Appeals) following the Tribunal's decision in the case of Nahar Industrial Enterprises. The appeal filed by the revenue was rejected.