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TMI Blog2015 (10) TMI 2465X X X X Extracts X X X X X X X X Extracts X X X X ..... - 5-10-2015 - Anand Byrareddy And S. Sujatha, JJ. For the Appellant : Shri Gangadhar S. Hosakeri , Adv For the Respondent : Shri R.M.Kulkarni , Adv ORDER The Revenue is in appeal in the following circumstances. 2. The matter coming up for admission is considered for final disposal as the hierarchy of authorities have arrived at a finding that the issue stands covered by two judgments, of the Punjab and Haryana High Court as well as the Delhi High Court in the cases of Commissioner of Central Excise, Chandigarh vs. Nahar Industrial Enterprises Limited, 2012 (25) STR 129 and in the case of Commissioner of Service Tax vs. M/s. Hero Honda Motors Limited, 2013 (29) STR 358 (Delhi), respectively. 3. The brief facts are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is judgment dated 27.2.2007 allowed the appeal of the assessee based on the circular issued by the Board dated 3.10.2005 and on an interpretation of Rule 2(p) and 2(r) as the said Rules stood prior to 19.4.2006, had set aside the Order-in-Original. Aggrieved by the order, the revenue had preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru. The Tribunal placing reliance on the aforesaid decisions of the Punjab and Haryana High Court and the Delhi High Court, held that the assessee can utilize the Cenvat Credit for payment of duty on GTA services and rejected the appellant's appeal. It is that which is sought to be challenged in the present appeal. 5. The revenue has raised several grounds, all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax:- (1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Govt. in the Office Gazette, the service tax thereon shall paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service. 6. In view of the specific reference to service tax and the benefit allowed to a service provider, read with the fiction c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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