2019 (3) TMI 670

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.... Per Ashok Jindal : The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is engaged in the manufacture of C.I. Castings and Patterns and registered with the Central Excise Department. On receipt of the inputs, the appellant paid the transportation charges and paid service tax thereon under reverse charge mechanism by utilizing their Cenvat credi....

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....ot? - The said issue has been settled by the Hon'ble Punjab & Haryana High Court in the case of CCE vs. Nahar Industrial Enterprises Ltd. - 2012 (25) STR 129 (P & H), wherein it has been held that for payment of Inwards Transportation Service, the Cenvat credit account can be utilized. Therefore, following the aforesaid decision of Hon'ble High Court, I hold that on that account, no demand is sust....