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2019 (3) TMI 670 - AT - Service TaxUtilization of CENVAT Credit - can credit can be utilized for payment of Inwards Transportation Service or not? - Held that:- The said issue has been settled by the Hon’ble Punjab & Haryana High Court in the case of CCE vs. Nahar Industrial Enterprises Ltd. [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT], wherein it has been held that for payment of Inwards Transportation Service, the Cenvat credit account can be utilized - demand do not sustain. Levy of service tax - Outwards Transportation Service - Held that:- On the service of transportation, the transporter has already paid the service tax. In that circumstance, the appellant is not required to pay the service tax. If service tax is paid by the appellant, the same amount shall be double payment of service tax paid by the appellant on the same service - demand do not sustain. Appeal allowed in toto.
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