2013 (2) TMI 678

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....as the service provider are same. The 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 assesse....

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....ts when the respondent is not provider of output 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 Hig....