2016 (11) TMI 1475

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....ules, 2004. 2. The Adjudicating Authority disallowed the cenvat credit of Rs. 93,829/- alongwith interest and imposed penalties for the month of May 2007. By the impugned order, the Commissioner (Appeals) upheld the demand and set aside the penalty. 3. Heard both sides & perused the records. 4. The Ld. A.R. for the revenue drew the attention of the Bench to the case laws as referred by the Commissioner (Appeals) in the impugned order. 5. The Ld. Counsel for the appellant contended that prior to Notification No.10/2008-CE dt 01/03/2008, as amended, explanation to Rule 2 (p) of Cenvat Credit Rules, 2004, they are entitled to avail the credit. The Ld. Counsel submitted compilation of case laws. 6. I find that the revenue mainly ....

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....Similarly, in the case of CCE, Chandigarh v. Nahar Industries Enterprises Ltd. reported in [2007 (7) S.T.R. 26 (Tri. - Del.)] it was held that Cenvat credit can be utilised towards payment of Service Tax in respect of services received from Goods Transport Agency inasmuch as by a deemed fiction of law service recipient is held to be output service provider. The said order of the Hon'ble Tribunal stands confirmed by the Hon'ble Punjab and Haryana High Court as reported in 2011 (104) RLTONLINE 3 (P & H) when the appeal filed by the revenue was rejected. We also take note of latest decision of the Tribunal in the case of M/s. Dhillon Kool Drinks & Beverages Ltd. v. CCE, Jalandhar as reported in 2011-TIOL-307-CESTAT-DEL as also another decision....