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2011 (2) TMI 930 - CESTAT, DELHIWhether the appellants are liable to pay service tax on GTA service from PLA/cash or can pay from their Cenvat credit account or not for the period prior to 1.3.2008 - the issue is no more res-integra as the same has been settled 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.
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