2015 (11) TMI 1408

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....AL The short issue involved in the matter is whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004. 2. Heard the parties. 3. The appellant has relied on the decision of Punjab & Haryana High Court in the case of CCE, Chandigarh-I vs.Punjab Steels-2010 (260) ELT 521 (P&H) wherein Honble High Court has held ....