2013 (10) TMI 685

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..... A.R.( SUPDT.) ORDER Per Dr. D. M. Misra; This is an Application seeking waiver of pre-deposit of CENVAT Credit of Rs.52,56,935/- and equal amount of penalty imposed under Section 78 of the Finance Act, 1994 and penalty of Rs.5,000/- under Section 77 of the said Act. 2. Ld. Senior Advocate for the Applicant, Shri J.P. Khaitan has submitted that a major portion of the demand i.e. around Rs.52.0 .....

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..... of service tax liability towards the GTA service. In support of his contention, he referred to the judgment of Punjab and Haryana High Court in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd., 2012(25)STR-129(P&H). The ld. Advocate submitted that by mistake, during the month of March, 2008, an amount of Rs.2,60,461/- towards CENVAT Credit was utilized towards the payment of servi .....

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..... 01.03.2008, thereby utilization of the said Credit towards payment of service tax liability on GTA service becomes no more permissible. We find that the Hon'ble Punjab and Haryana High Court in the case of Nahar Industrial Enterprises (supra) held that CENVAT Credit on input and input services could be utilized for payment of service tax liability on GTA service and the said ratio is applicable be .....

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