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2013 (2) TMI 678 - HC - Central ExciseDenial of CENVAT Credit - Whether respondent can avail Cenvat credit for discharging their service tax liability on the services of transport of goods by road for clearance of final products when the respondent is not provider of output service? If not, then are the respondent liable to reverse the Cenvat credit wrongly availed in the present case - Held that:- High Court of Punjab and Haryana in CCE, Chandigarh v. Nahar Industrial Enterprises Limited [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT]; the High Court of Himachal Pradesh in CCE v. Auro Spinning Mills & Others [2011 (7) TMI 849 - Himachal Pradesh High Court]; the High Court of Delhi in Commissioner of Service Tax v. M/s. Hero Honda Motors Ltd. (2012 (12) TMI 734 - DELHI HIGH COURT) and our High Court in Union of India v. M/s. Mohini Industries (2015 (3) TMI 702 - CHHATTISGARH HIGH COURT) and Union of India v. M/s. Prakriti Industries (2015 (3) TMI 702 - CHHATTISGARH HIGH COURT) have decided the aforesaid question against the department. - Decided against Revenue.
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