2015 (10) TMI 2465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Delhi High Court in the cases of Commissioner of Central Excise, Chandigarh vs. Nahar Industrial Enterprises Limited, 2012 (25) STR 129  and in the case of Commissioner of Service Tax vs. M/s. Hero Honda Motors Limited, 2013 (29) STR 358 (Delhi), respectively. 3. The brief facts are, that the respondent assessee M/ s.Godavari Sugar Mills Limited, Bagalkot , are said to be manufacturers of excisable goods and are holders of Central Excise Registration and were also registered for payment of Service Tax under the category of Goods Transport Agency (GTA) services. The assess had utilized the Cenvat Credit of input services availed under Cenvat Credit Rules towards payment of GTA services. The assessee had further availed the credi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 has raised several grounds, all of which were raised before the hierarchy of authorities, namely, the Commissioner who in the first instance had allowed the appeal as well as the Tribunal which had heard a further appeal by the revenue against the said order and as rightly held by the Tribunal, the issue is squarely covered by the aforesaid judgments. Both the Punjab and Haryana High Court and as well as the Delhi High Court have relied on the CBEC's Excise Manual of Supplementary Instructions....