2011 (6) TMI 298

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..... No.170/STC/CE//2008 dated 12.11.2008. 2. Heard both sides. 3. The appellants are manufacturers of paper and paper products. They are also recipient of GTA services and as recipient they were liable to pay service tax. The dispute relates to use of cenvat credit account for the purpose of paying service tax on GTA services availed by them as recipient. The Commissioner has held that service tax i .....

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..... mits that the facts of the present case and the facts in the case of Nahar Industrial Enterprises Ltd are identical.  6. Inasmuch as the issue stands decided in favour of the assessee by Hon'ble High Court of Punjab & Haryana in the case of Nahar Industrial Enterprises Ltd holding that the recipient of GTA services can utilize cenvat credit account for paying service tax, the impugned order .....

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