2010 (7) TMI 788

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. The brief facts of the case are that the respondents are engaged in the manufacture of man-made yarn of synthetic and artificial staple fibre falling under chapter 55 of the First Schedule to the Central Excise Tariff Act, 1985 and the respondents are also registered for service tax registration under the category of Goods Transport Agency service. The respondents were receivers of GTA service on the services received in terms of Rule 2(1) (d) (v) of Service Tax Rules, 1994. The respondents paid service tax on GTA service received for inward transport through cenvat credit account by their manufacturing unit by making a debit entry in the cenvat credit account. The respondents have taken the credit of service tax of Rs. 2,87,663/- so pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....here was no document available with the respondents for the credit claim, the credit is not admissible to the respondents and the Commissioner (Appeals) has wrongly allowed their appeal. 4. On the other hand, learned Advocate appearing for the respondents submitted that the respondents have taken credit of service tax paid on GTA service received for inward transport which is allowable to the respondents. To support her contention, she relied on the decision of Hon'ble Punjab & Haryana High Court in the case of CCE v. Nahar Industrial Enterprises Ltd. [2010] 29 STT 172 (Punj. & Har.), CCE v. Nahar Spg. Mills Ltd. [CEA No. 285 of 2010, dated 7-4-2011] the decision of the Tribunal in the case of National Engg. Industries Ltd. v. CCE [2011]....