2012 (10) TMI 924

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..... ice, is entitled to utilize their Cenvat Credit for payment of Service Tax on GTA Services during the period prior to 19/04/2006 when the amendments were carried out to Cenvat Credit Rules - Commissioner has passed the order taking note of the amendment in Cenvat Credit Rules and in view of the statutory provisions - Following decision of Commr. Of C. Ex., Chandigarh vs. Nahar Industrial Enterpris .....

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..... nalty. The said amount of Rs.1,36,704/- was utilized by them for payment of service tax on outward GTA Service during the period 01/01/2005 to 30/09/2006. 2. In the proceedings, the demand for the period subsequent to 18/04/2006 has been confirmed in the impugned order. The Revenue in its appeal aggrieved by trapping of demand on cenvat credit prior to 19/04/2006. 3. Nobody is present on behal .....

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