9911796707
TMI Blog2011 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... M.V. Ravindran: This appeal is directed against the Order-in-Appeal No.533(RKS)CE/JPR-II/2007 dated 27.09.2007. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the eligibility of the appellant to discharge the service tax on the GTA services received by them using the Cenvat credit available in their books of accounts. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities. 6. On careful consideration of the submissions made by both the sides, we find that Hon ble Punjab & Haryana High Court while upholding the judgement of the Tribunal has held as under:- 6. We have heard the learned counsel for the parties. 7. Learned Counsel for the revenue has contended that the respondents cannot pay the service tax from the Cenvat credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat credit. 10. In view of the above, the question of law posed in these appeals is answered in favour of the assessee and against the revenue. We find no merit in these appeals and the same are accordingly dismissed. 7. In view of the foregoing, we hold that the impugned order is unsustainable and is liable to the set aside and we do so. The impugned order is set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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