TMI Blog2016 (10) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- the issue is no more res integra and settled by the Gujarat High Court in the case of CCE&C Vs Panchmahal Steel Ltd. [2014 (12) TMI 876 - GUJARAT HIGH COURT]. Therefore, in view of the same, I do not find any merit in the impugned order and is set aside. - Decided in favour of appellant - E/13584/2013 - A/10906/2016 - Dated:- 1-9-2016 - Dr. D.M. Misra, Member (Judicial) For Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them on 28.6.2010 for recovery of the said amount along with proposal for of penalty. On adjudication, the demand was confirmed and penalty of equal amount imposed. On Appeal, the Ld Commissioner (Appeal) upheld and rejected their appeal. Hence, the present appeal. 4. The Ld Advocate for the appellant submits that utilisation of Cenvat Credit in discharging Service Tax on GTA service is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des that the Cenvat credit may be utilized for payment of various duties specified in clauses (a) to (e) thereof; clause (e) pertains to Service Tax on any output service A combined reading of these statutory provisions would, therefore, establish that though the assessee was liable to pay Service Tax on G.T.A. Service, it could have utilized Cenvat credit for the purpose of paying such duty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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