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of <h1>High Court rejects appeal on Cenvat Credit for GTA Services Tax</h1> The Punjab and Haryana High Court dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944, regarding availing Cenvat Credit for ... - The Punjab and Haryana High Court dismissed the revenue's appeal under Section 35G of the Central Excise Act, 1944. The appeal questioned whether a person not providing services but paying Service Tax can avail Cenvat Credit for GTA Services Tax. The court ruled against the revenue based on a previous order in CCE v. Nahar Industrial Enterprises Ltd.
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