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2015 (10) TMI 2465 - HC - Service TaxUtilisation of CENVAT Credit - GTA Service - Revenue contends that credit taken by assessee and reutilising it for payment of service tax is not tenable and as per Rule 3(4)(e) of Cenvat Credit Rules, 2004, Credit may be utilized for payment of service tax on any output services - Held That:- There is no ground to disagree with judgement and reasoning of Punjab and Haryana High Court in Nahar Industries Enterprises Ltd.[2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] - Appeal lacks merit and rejected - Decided in favour of assessee.
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