2010 (8) TMI 137 - HC - Central Excise

Cenvat Credit- Following question of law was raised - Whether the Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services as the same is not used for providing output service. Court dismissed the appeal on the basis that the matter is covered against the T.A. No.38 of 2010 6.5.2010 in C.E.A. No.99 of 2008 CCE v. M/s. Nahar Industrial Enterprises Ltd.

Summary

The Punjab and Haryana High Court dismissed the appeal by the revenue under Section 35-G of the Central Excise Act, 1944 against an order passed by the CESTAT. The court stated that the matter is covered by a previous decision in CCE v. M/s. Nahar Industrial Enterprises Ltd.