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TMI Blog2010 (11) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... a view that the assessee was not entitled to use the otherwise earned Cenvat Credit for payment of Central Excise tax on GTA services so availed by them - appellate authority also relied upon the various decisions Bhushan Power & Steel Ltd. v. CCE [2007 -TMI - 3566 - CESTAT KOLKATA] - Appeal of revenue rejected - Decided against the revenue - ST/488/2010-SM (BR) - 1294/2010-SM (BR) - Dated:- 9-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services/capital goods for discharge of their Service Tax liability on GTA services. 3. Revenue entertained a view that the assessee was not entitled to use the otherwise earned Cenvat Credit for payment of Central Excise tax on GTA services so availed by them. Accordingly, the proceedings were initiated against them by way of issuance of show cause notice dated 13.3.06, which culminated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there was no restriction for utilising Cenvat credit for discharge of Service Tax on GTA services. 5. The appellate authority also relied upon the various decisions of the Tribunal as detailed in para 5.3 of his order which is being reproduced for better appreciation. "5.3 Further, I observe that the Hon'ble CESTAT in the following decisions have held that Service Tax on GTA service could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate appearing for the respondents draws my attention to Punjab and Haryana High Court judgment dated 6.5.2010 vide which the appeals filed by the Revenue against the Tribunal judgment in the case of Nahar Industrial Enterprises Ltd. and number of other judgments was dismissed. It stands observed by the Hon'ble High Court that in terms of Para 2.4.2 of CBEC Excise Manual of Supplementary Instru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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