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2010 (8) TMI 766 - HC - Central ExciseUtilization of Cenvat Credit for discharging the deemed liability - Held that:- The Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services as decided in COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH Versus M/s NAHAR INDUSTRIAL ENTERPRISES LTD and Others (2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT ) - in favour of assessee.
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