2017 (9) TMI 881

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....er: Ashok K. Arya 1. The appellant, M/s Shree Shyam Filaments is in appeal against Order in Appeal No.486/2016 dated 25/11/2016 whereunder utilization of Cenvat credit for payment of service tax on GTA services has been denied. 2. Both sides represented by Ld. Advocate, Ms Sukriti Das for the appellant and Ld. DR, Ms. Kannu Verma Kumar for the Revenue have been heard. 3. The main issue is....

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....ious contentions. The question of law framed by that High Court was identical to what was urged in the present case. The High Court by its order reported as CCE v. Nahar Industrial Enterprises Ltd., 2012 (25) S.T.R. 129 held as follows :- Learned counsel for the revenue has contended that the "6. respondents cannot pay the service tax from the Cenvat credit availed by them. But this argument ha....

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....e Punjab and Haryana High Court had relied on Rule 3(4)(e) of the Cenvat Credit Rules, 2004. The operative part of Rule 3(1) states that a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit i.e. Cenvat credit in terms of its provisions. Rule 3(4), to the extent it is material for the present purpose reads as follows :- "(4) The Cenv....

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....n sub-section (1), in (2) respect of any taxable service notified by the Central Govt. in the Official Gazette, the service tax thereon shall paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service." 6. In ....