TMI Blog2014 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... rial 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services/capital goods for payment of goods transport agency service tax. I find that this issue is now settled by the Larger bench of the Tribunal in the case of 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 2012(25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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