2013 (1) TMI 460

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....f duty paid on inputs, capital goods and Service Tax paid on inputs services used in or in relation to manufacture of final products. The appellants are availing the services of foreign agents and were paying commission on said agents located outside India. They were discharging the Service Tax liability in respect of such commission paid to the foreign agents in terms of provisions of Rule 2(1)(d) (iv) and (v). The issue required to be decided in the present appeal is as to whether the appellant can utilise the Cenvat credit so earned by them for discharge of Service Tax liability in respect of overseas commission agent. 3. The lower authorities have denied the utilisation of Cenvat credit availed by the appellant on the capital goods, ....

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....owever, it is seen that Hon'ble Punjab & Haryana High Court decision in the case of CCE v. Nahar Industrial Enterprises Ltd. [2012] 35 STT 391 and Himachal Pradesh High Court decision in the case of CCE v. Auro Spinning Mills [C.E.A. Nos. 9, 12, 13, 15, 16 & 18 of 2008, dated 29-7-2011] laid down a law that Cenvat credit can be utilised for payment of Service Tax on GTA services, by recipient assessee. However, the period in the said decisions was prior to 19.4.06. 5. With effect from 19.4.06, the Explanation to Rule 2(b) of Cenvat Credit Rules which conferred status of output services provided to the assessee liable to pay Service Tax on receipt of services was deleted. 6. The question required to be decided is as to whether such del....