2015 (10) TMI 2465

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....M.Kulkarni , Adv ORDER The Revenue is in appeal in the following circumstances. 2. The matter coming up for admission is considered for final disposal as the hierarchy of authorities have arrived at a finding that the issue stands covered by two judgments, of the Punjab and Haryana High Court as well as the Delhi High Court in the cases of Commissioner of Central Excise, Chandigarh vs. Nahar In....

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....d purpose of discharging service tax liability. It was opined that the act of the assessee of taking credit of service tax paid on GTA services and reutilizing the same for payment of service tax on GTA services is not tenable. Accordingly a show cause notice was issued demanding service tax of Rs. 15,36,051/- and demanding recovery of Cenvat Credit of Rs. 22,31,610/- along with interest and it wa....

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....he Customs, Excise and Service Tax Appellate Tribunal, Bengaluru. The Tribunal placing reliance on the aforesaid decisions of the Punjab and Haryana High Court and the Delhi High Court, held that the assessee can utilize the Cenvat Credit for payment of duty on GTA services and rejected the appellant's appeal. It is that which is sought to be challenged in the present appeal. 5. The revenue h....

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.... Rule 3(4) of the Cenvat Credit Rules, 2004, read with Section 68 of the Finance Act, 1994, particularly, are referred to and extracted, which read as follows: "(4) The CENVAT credit may be utilized for payment of- a) any duty of excise on any final product; or b) an amount equal to CENVAT credit taken on inputs if such inputs are removed as such or after being partially processed; or c) a....