2012 (8) TMI 442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r in appeal No.RKA/66/SRT-I/2010, dt.28.01.10.   2. Heard both sides and perused the records.   3. The appellant is in appeal against the impugned order on the ground that the respondent had availed cenvat credit of the service tax paid on GTA Services by him under reverse charge mechanism. Revenue authorities in their appeal have stated that the said service tax credit can not be avai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the by the Division Bench of the Tribunal in the case of Shree Rajasthan Syntex Ltd. 2011 (24) STR 670 (Tri. Del.) wherein they have relied upon the decision of the Hon ble High Court of Punjab & Haryana in the case of Nahar Industrial Enterprises (supra). In my considered view, the issue is no more res-integra.   6. On perusal of the records, I find that in one of the appeals filed by th....