2010 (12) TMI 163

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....nbsp;        This matter came up yesterday but for the request by Revenue to read the judgment of Honrable High Court of Punjab & Haryana in the case of Nahar Industrial Enterprises Ltd., the matter was adjourned.  Learned Counsel Shri Kamaljeet Singh submits that the issue whether as framed by Honrable High Court of Punjab & Haryana is involved in the prese....

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....ods for payment of GTA service tax, even if he is not using such inputs/input service/capital goods for providing taxable services by virtue of deeming legal fiction? [Emphasis supplied] 3. Learned D.R. has no information whether Revenue has gone in appeal against the judgment dated6th May, 2010of Honble High.  According to the learned D.R., the spirit of Cenvat Rule is that a deemed credit....

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....es of law, it would be proper to extract the relevant part of the judgment of Honrable High Court: Learned counsel for the reveue has contended that the respondents cannot pay the service tax from the Cenvat credit availed by them.  But this argument has no force, because a perusal of para 24.2 of CBECs Excise Manual of Supplementary Instructions shows that there is no legal bar to the utili....