2019 (7) TMI 58

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....Bajpayee for the Appellant. Mr. Jas Sanghavi i/b Alathea Law LLP for the Respondent. P.C: This Appeal under section 83 of the Finance Act, 1994 read with section 35G of the Central Excise Act, 1944 challenges the order dated 1st August, 2016 passed by the Customs Excise and Service Tax Appellant Tribunal (for short "Tribunal). 2. The appellant has urged the following two questions of law for c....

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.... STR 965(Guj)?" 3. The basic question involved is, whether the respondent is entitled to discharge its service tax liability on reverse charge basis under section 66A of the Finance Act 1994 by utilizing Cenvat Credit available to it on the duty paid on capital goods purchased. 4. The impugned order by Tribunal dated 01/08/2016 dismissed the Revenue Appeal by inter-alia placing reliance upon Rul....

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....he impugned order when the same has been accepted earlier by the Revenue. 6. In any case, the issue now stands concluded against the Revenue by the decisions of the Gujarat High Court in the case of Commissioner of C. Ex. & Customs V/s Panchmahal Steel Ltd., 2015(37) S.T.R. Page 965, Punjab and Haryana High Court in the case of Commissioner of C.Ex., Chandigarh V/s Nahar Industrial Enterprises Lt....