2014 (6) TMI 93

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..... led to utilize their Cenvat credit for payment of Service tax on GTA services - Following decision of Commissioner of Central Excise, Chandigarh Vs Nahar Industrial Enterprises Ltd. reported in [2007 (3) TMI 201 - CESTAT NEW DELHI] - Decided in favour of assessee.
Shri P.K. Das, J. For the Appellant : Shri C. Seethapathy, Adv. For the Respondent : Shri P. Arul, Supdt.-AR JUDGEMENT Heard bot .....

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..... d dismiss the appeal filed by the Revenue. The decision of the Tribunal was upheld by the Honble Punjab and Haryana High Court in the case of Commissioner of Central Excise, Chandigarh Vs Nahar Industrial Enterprises Ltd. reported in 2012 (25) S.T.R.129 (P&H). 4. The learned Authorised Representative relied upon the decision of the Tribunal in the case of Commissioner of Cetnral Excise, Raigad V .....

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