2011 (6) TMI 416

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..... - ST/906 of 2010 - - - Dated:- 23-6-2011 - Mr. M. Veeraiyan, J. Present for the Appellant: Shri K.P.Singh, SDR Present for the Respondent: Shri Vikrant Kackria, Advocate PER: M.VEERAIYAN This is an appeal by the department against the order of the Commissioner (Appeals) No.90/CE/LDH/2010 dated 17.03.2010. 2. Heard both sides. 3. The appellants are manufacturers of paper and pa .....

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..... a in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd. reported in 2011 (104) RLTONLINE 3 holding that recipient of GTA of services can utilize cenvat credit account for paying service tax. 6. Inasmuch as the issue stands decided in favour of the assessee by Hon'ble High Court of Punjab Haryana in the case of Nahar Industrial Enterprises Ltd holding that the recipient of GTA se .....

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