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TMI Blog2010 (12) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... n their right to utilize the Cenvat credit for the purpose of payment of service tax - Commissioner (Appeals) as well as the Tribunal have held that the respondents were entitled to pay the service tax from the Cenvat credit – Appeal allowed - 190 of 2009-SM - - - Dated:- 10-12-2010 - Shri D.N. Panda Present for the Appellant :Shri Kamaljeet Singh, Advocate Present for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law was framed by the Honrable High Court of Punjab Haryana to decide the appeal of M/s. Nahar Industrial Enterprises Ltd.:- Whether a person who is not a actual service provider but discharges the service tax liability on the Taxable Services, under Section 68(2) of Finance Act, 1994 as a deemed service provider, is entitled to avail the CENVAT credit on inputs/input services/capit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Honrable High Court of Punjab Haryana. Once the controversy is resolved and law is laid down by Honrable High Court in its judgment dated6th May, 2010, the present apepal on similar question as that was before Honrable High Court does not pose any difficulty to decide since there is no factual dispute in this appeal as agreed by both sides. For understanding the principles of law, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit for the purpose of payment of service tax. The Commissioner (Appeals) as well as the Tribunal have rightly held that the respondents were entitled to pay the service tax from the Cenvat credit. In view of the above, the question of law posed in these appeals is answered in favour of the assessee and against the revenue. We find no merit in these apepals and the same are acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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