2011-IST-27-HC-P-H-ST

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CEA No.285 of 2010 ( O&M )

COMMISSIONER OF CENTRAL EXCISE

Vs

M/s NAHAR SPINNING MILLS LTD

Adarsh Kumar Goel and Ajay Kumar Mittal, JJ

Dated: April 07, 2011

Appellant Rep by: Mr. Kamal Sehgal , Sr. Standing Counsel

Service Tax – CENVAT Credit can be utilized for paying Service Tax on GTA service - 2010-IST-29-HC-P&H-ST – followed: "Whether a person who is not actual service provider, but discharges the Service tax liability on the Taxable Services, under Section 68(2) of the Finance Act, 1994, as a deemed service provider, is entitled to avail the Cenvat Credit on inputs/inputs services/Capital Goods for payment of GTA Services tax, even if he is not using such inputs/input services/capital goods for providing taxable services?" Counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 6.5.2010 in CEA No.99 of 2008 CCE v. M/s Nahar Industrial Enterprises Ltd - 2010-IST-29-HC-P&H-ST . etc .

Appeal Dismissed

JUDGEMENT

Per: Adarsh Kumar Goel:

This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 11.3.2010, Annexure A-4, proposing to raise following substantial question of law :-

"Whether a person who is not actual service provider, but discharges the Service tax liability on the Taxable Services, under Section 68(2) of the Finance Act, 1994, as a deemed service provider, is entitled to avail the Cenvat Credit on inputs/inputs services/Capital Goods for payment of GTA Services tax, even if he is not using such inputs/input services/capital goods for providing taxable services?"

Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 6.5.2010 in CEA No.99 of 2008 CCE v. M/s Nahar Industrial Enterprises Ltd - 2010-IST-29-HC-P&H-ST etc .

Accordingly, this appeal is dismissed.

( DISCLAIMER : Though all efforts have been made to reproduce the order correctly but the access and circulation is subject to the condition that Indiaservicetax.com is not responsible/liable for any loss or damage caused to anyone due to any mistake/error/omissions.)