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2015 (11) TMI 1408 - CESTAT DELHI

2015 (11) TMI 1408 - CESTAT DELHI - 2015 (39) S.T.R. 874 (Tri. - Del.) - Reversal of CENVAT Credit - GTA service - Whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004 - Held that:- Decision of the Tribunal in the case of Lacto Cosmetics (Vapi) Pvt.Ltd. (2012 (12) TMI 642 - CESTAT AHMEDABAD ) as well as the decision of Punjab & Haryana High Court in the case of CCE, Chandigarh-I vs.Punjab Steels (2010 (7) TM .....

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J For the Petitioner: Shri Rajesh Agarwal For the Respondent: Shri R.K. Mishra, AR ORDER PER: ASHOK JINDAL The short issue involved in the matter is whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004. 2. Heard the parties. 3. The appellant has relied on the decision of Punjab & Haryana High Court in the case of CCE, Chandigarh-I vs.Punjab Steels-2010 (260) ELT 521 (P&H) wherein Honble High Court .....

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