TMI Blog2008 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... owed to pay the Service Tax on GTA services from Cenvat credit - Tribunal in the case of Nahar Industrial Enterprises Ltd. (supra) held that Cenvat credit of manufacturing activity can be utilised by the manufacturer for payment of Service Tax on GTA services - In view of this decision, there is no any merit in the appeal of the revenue - appeal filed by the revenue is rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Ld. DR submits that the revenue has not accepted the decision of the Tribunal in the case of Nahar Industrial Enterprises Ltd. (supra) and they have filed appeal before the Punjab & Haryana High Court. 5. After hearing both the sides and on perusal of the records, it is seen that the Tribunal in the case of Nahar Industrial Enterprises Ltd. (supra) held that Cenvat credit of manufacturing act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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