2012 (8) TMI 442

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.... This appeal is filed against the order 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 tha....

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....envat credit is the issue which has been settled 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 rec....