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2014 (3) TMI 37 - AT - Service TaxAvailment of CENVAT Credit - Whether the appellant liable to pay the service tax on the services received by them from offshore service provider under reverse charge mechanism of Section 66 A of Finance Act, 1994 read with Rule 2(1)(d)(iv) of Service Tax Rules, 1994 by utilizing the cenvat credit - Held that:- issue stands decided in favour of the appellant by the judgements of the three High Courts -judgement of Punjab & Haryana High court in the case of Nahar Industrial Enterprises (2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT), judgement of Delhi High Court in the case of Hero Honda Motors (2012 (12) TMI 734 - DELHI HIGH COURT) and the judgement of Hon’ble High Court of Himachal Pradesh in the case of Auro Spinning Mills (2011 (7) TMI 849 - Himachal Pradesh High Court). In view of this, it is these judgements which have to be followed - Decided in favour of assessee.
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