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TMI Blog2015 (12) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Panchmahal Steel Ltd. [2014 (4) TMI 490 - CESTAT AHMEDABAD] wherein one of us was a Member. It is also brought to our notice that Revenue had challenged this Larger Bench decision before the Hon'ble High Court of Gujarat. The Hon'ble High court by an order dated 18.12.2004 (2014 (12) TMI 876 - GUJARAT HIGH COURT) dismissed the appeal filed by the Revenue holding that the Larger Bench decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 2008. 5. Ld. Counsel was correct in bringing to our notice that the issue is now finally settled by the Larger Bench of the Tribunal in the case of Panchmahal Steel Ltd. 2015 (34) STR 351 (Tri-LB) wherein one of us was a Member. It is also brought to our notice that Revenue had challenged this Larger Bench decision before the Hon'ble High Court of Gujarat. The Hon'ble High court by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on G.T.A. Service, it could have utilized Cenvat credit for the purpose of paying such duty. In view of the decisions of Punjab and Haryana High Court and Delhi High Court noted above, we do not find any error in the view of the Tribunal. Tax Appeal is, therefore, dismissed." 6. As law is now settled for the material period in question, we find that the impugned orders are liable to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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