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2016 (2) TMI 1324 - HC - Service TaxUtilisation of CENVAT credit - reverse charge mechanism - HELD THAT:- The question of law as framed on behalf of the Appellant in the present appeal following COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS M/S NAHAR INDUSTRIAL ENTERPRISES LTD AND OTHERS [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] has already been decided by a Division Bench of this Court in Union of India v. Mohini Industries [2015 (3) TMI 702 - CHHATTISGARH HIGH COURTtaking the same view and additionally relying upon COMMISSIONER OF SERVICE TAX VERSUS HERO HONDA MOTORS LTD. [2012 (12) TMI 734 - DELHI HIGH COURT] holding that payment of service tax through reverse charge mechanism by utilisation of CENVAT credit was in accordance with law. Appeal dismissed - decided against Revenue.
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