2013 (2) TMI 678

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.... assessees are manufacturers as well as transport service providers. They had utilised their own transport service for transporting the raw materials. 2. The assessees discharged their service tax liability through Cenvat credit account. The adjudicating authority held that this could not be done. 3. Aggrieved by the aforesaid order, the assessees filed appeals before the Commissioner.....

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....service? If not, then are the respondent liable to reverse the Cenvat credit wrongly availed in the present case?" 6. The High Court of Punjab and Haryana in CCE, Chandigarh v. Nahar Industrial Enterprises Limited [2012 (25) S.T.R. 129]; the High Court of Himachal Pradesh in CCE v. Auro Spinning Mills & Others [2012 (26) S.T.R. 413]; the High Court of Delhi in Commissioner of Service Tax v. ....