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TMI Blog2012 (11) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent Per Archana Wadhwa: Two appeals one filed by the assessee and the other filed by the revenue are being disposed of by a common order as they arise out of common impugned order of the Commissioner (Appeals). 2. After hearing both sides duly represented by learned advocates Shri S.C. Kamra and Shri G.K. Mahajan for the appellant assesssee and learned AR Shri Bharat Bhushan for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming payment of Service Tax in cash. Penalty was also imposed upon the assessee. On appeal, Commissioner (Appeals), by relying upon the Punjab and Haryana High Court decision in the case of Nahar Industrial Enterprises reported as 2011 (104) RLTONLINE 3(P&H) as also on many other Tribunal s decision held that the assessee was entitled to utilise the credit for payment of Service Tax on GTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 10/08-CE(NT) was issued. Inasmuch as the period in the present appeal is prior to issuance of said notification, the assessee is entitled to utilise the credit. As such, the Revenue s appeal lack merits and is accordingly rejected. 6. As regards the assessee s appeal, I find that when they deposited the duty in cash, they had not adjusted the deposit already made in their Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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