2012 (8) TMI 442

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..... lment of cenvat credit. Reliance placed on Nahar Industrial Enterprises (2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT ). However, in respect of period post 01.03.08, since definition of the output services has undergone a change, and there is no specific quantification post 01.03.08 in the material period in this appeal, matter remanded back for only limited purpose of quantifying the amount o .....

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..... e impugned order on the ground that the respondent had availed cenvat credit of the service tax paid on GTA Services by him under reverse charge mechanism. Revenue authorities in their appeal have stated that the said service tax credit can not be availed by them as they are not provided output services and nor these services are utilised for the purpose of manufacturing activity. 4. Ld. couns .....

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..... sion of the Hon ble High Court of Punjab Haryana in the case of Nahar Industrial Enterprises (supra). In my considered view, the issue is no more res-integra. 6. On perusal of the records, I find that in one of the appeals filed by the assessee, period of service tax credit availed on the GTA services being post 01.03.08, it needs to be held that amendment to the definition of output service .....

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