2017 (4) TMI 439

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....ure of P.V. Yarn classified under Chapter 55 of the Central Excise Tariff Act, 1985. For Procurement of export orders, the appellant had appointed foreign based commission agents and discharged the service tax liability as the recipient of service in terms of Rule (2)(1)(iv) of the Service Tax Rules, 1994. The service tax liability was discharged by the appellant thorough Debit in the cenvat credi....

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....ng reliance on the judgment of Hon'ble Delhi High Court in the case of Hero Honda Motors Ltd, 2013 (29) STR 358 (Del.) and the Hon'ble Punjab and Haryana High Court judgment in the case of Nahar Industrial Enterprises Ltd., 2012 (25) S.T.R. 129 (P & H), the Hon'ble Gujarat High Court have held that the utilization of cenvat credit for payment of service tax is permissible to the recipient of servi....