2011 (8) TMI 182

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..... wards payment of duty - Hence, the Tribunal s decision in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd. [2007 -TMI - 4330 - CESTAT NEW DELHI ] held in favour of the assessee - The Revenue s appeal is accordingly rejected. - 377 of 2008-ST - - - Dated:- 30-8-2011 - Mrs.Archana Wadhawa, Mr.Rakesh Kumar, JJ. Present for the Appellant: Shri R.K.Gupta, SDR Present f .....

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..... hat the GTA service, on which they have paid service tax as recipient, cannot be considered to be input service so as to avail cenvat credit of the same and utilise the same towards payment of duty. Accordingly, proceedings were initiated against them for confirmation of demand of service tax by denying the credit which resulted in passing an order by the original adjudicating authority. 4. On .....

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