2018 (4) TMI 416

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....e Appellant. Mr. Vishal Agrawal a/w. Ms. Shilpa Balani and Mr. Ramnath Prabhu i/b. M/s. A.S. Dayal and Associates, advocate for the Respondent. P.C. : Having heard both sides, by consent, the Appeal is admitted on the following substantial question of law: (a) Whether the assessee is eligible to utilize CENVAT credit accumulated on account of manufacturing activities for the payment of....

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.... of service tax liability on the Goods Transport Agency Service during the period May 2007 to September 2008. 5 Ld. counsel was correct in brining to our notice that the issue is now finally settled by the Larger Bench of the Tribunal in the case of Panchmahal Steel Ltd. 2014 (34) STR (Tri-LB) wherein one of us was a Member. It is also brought to our notice that Revenue had challenged this Larg....

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....provisions would, therefore, established that though the assessee was liable to pay Service Tax on G.T.A. Service, it could have utilized Cenvat credit for the purpose of paying such duty. In view of the decisions of Punjab and Haryana High Court and Delhi High Court noted above, we do not find any error in the view of the Tribunal. Tax Appeal is, therefore, dismissed." 6 As law is now settled ....

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....view taken by the other High Courts. In the present case, in paragraph 5, it has not been held that, besides the Hon'ble High Court of Gujarat, any view has been taken by the jurisdictional High Court. In the circumstances, and because the order is cryptic, we are constrained to quash and set aside the same. It is, accordingly, quashed and set aside. 6 The Appeal shall now be re-heard by th....