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2014 (9) TMI 76 - AT - Service TaxGoods transport agency service - payment of service tax using cenvat credit - Held that:- Panchamahal Steel Ltd. vs. CCE & ST, Vadodara reported in, whereby the Tribunal, after relying upon the decision of the Hon'ble Punjab & Haryana High Court in the case of CCE vs. Nahar Industrial Enterprises Ltd. reported in [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT], decision of the Hon'ble Himachal Pradesh High Court in the case of CCE vs. Auro Spinning Mills reported in [2011 (7) TMI 849 - Himachal Pradesh High Court] and the decision of Hon'ble Delhi High Court in the case of CST vs. Hero Honda Motors Ltd. reported in [2012 (12) TMI 734 - DELHI HIGH COURT], held in favour of the assessee. The period in dispute is prior to the amendment on 1.3.2008 to the provisions of Rule 2(p) of the Cenvat Credit Rules. - Decided in favour of assessee.
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