TMI Blog2016 (11) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... (w.e.f.1.7.2012), the utilization of Cenvat Credit has been barred for payment of service tax by the service recipient where the service tax is payable under reverse charge mechanism. This bar was not existing at the relevant time that is during the period October, 2007 to February 2007 involved in the present case. In view of the above, the impugned order is not sustainable, hence the same is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilization of Cenvat Credit for payment of GTA service not being a output service, is not permissible. In this support, he placed reliance on the following judgments: (i) Alstom Projects India Ltd. Vs. Commissioner of C.Ex.Coimbatore 2008 (12) STR 23 (Tri. Chennai) (ii) Commissioner of Central Excise Raigad Vs. Ecnjay Forging Pvt. Ltd. 2013 (31) STR 375 (Tri. Mum.) 4. I have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit account. This issue has been decided by the Hon ble Punjab and Haryana High Court in the case of Commissioner of Central Excise Chandigarh Vs. Nahar Industrial Enterprises Ltd. 2012 (25) STR 129 (P H) and also by the Division Bench of this Tribunal in the case of National Engineering Industries Ltd. Vs. Commissioner of Central Excise, Jaipur-I, 2015 (40) S.T.R. 320 (Tri.-Del.) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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