2011 (2) TMI 930

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..... led by various decisions of this Tribunal as well as decision of Hon’ble Punjab & Haryana High Court in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd.,[2007 -TMI - 4330 - CESTAT NEW DELHI ] wherein it has been held that for the period prior to 1.3.2008 assessee can utilise their Cenvat credit account for payment of service tax on GTA - Decided in favour of assessee. - ST/324 of .....

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..... erprises Ltd., reported in 2007 (7) STR 26 (Tri.-Del.). She further relied upon the decision of the Hon ble High Court of Punjab Haryana in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd. Ors., reported in 2011 (104) RLTONLINE 3 (P H). 3. Learned D.R. reiterated the impugned order. 4. Heard and considered. 5. On going through the submissions made by both sides we .....

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