2019 (3) TMI 670

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..... d by the Hon’ble Punjab & Haryana High Court in the case of CCE vs. Nahar Industrial Enterprises Ltd. [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT], wherein it has been held that for payment of Inwards Transportation Service, the Cenvat credit account can be utilized - demand do not sustain. Levy of service tax - Outwards Transportation Service - Held that:- On the service of transportation, .....

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..... ax thereon under reverse charge mechanism by utilizing their Cenvat credit account. The appellant also utilized Outwards Transportation Service on which transporter has paid the service tax. The case of the Revenue is that for the Outwards Transportation Service, the appellant was required to pay service tax. Therefore, the proceedings were initiated against the appellant for recovery of the amoun .....

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..... ion of Hon'ble High Court, I hold that on that account, no demand is sustainable against the appellant. (B) Whether the service tax is paid by the transporter on Outwards Transportation Service, the appellant is required to pay service tax or not? - On this issue, I find that on the service of transportation, the transporter has already paid the service tax. In that circumstance, the appellant is .....

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