TMI Blog2017 (1) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Sh. R.K. Sharma, AR- for the respondent ORDER Per Ashok Jindal Both sides are in appeal. 2. The facts of the case are that during the course of checking of their records, it was found that the assessee discharged their deemed services tax liability on GTA services by utilising the cenvat credit account. It was alleged that the GTA Services was required to be paid in cash and not by utilising cenvat credit of manufacturing activity. Therefore, the proceedings were initiated against the assessee. The adjudicating authority confirmed the demand along with interest and imposed penalty on the assessee. The said order was challenged before the Ld. Commissioner (A), who held that prior to the period 19.04.2006, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was appropriate. Similarly, in the case of CCE, Chandigarh Vs. Nahar industries Enterprises Ltd. reported in (2007 (7) STR 26 (Tri. Del) it was held that cenvat credit can be utilised towards payment of service tax in respect of services received from Goods transport agency in as much as by a deemed fiction of law service recipient is held to be output service provider. The said order of the Hon ble Tribunal stands confirmed by the Hon ble Punjab and Haryana High Court as reported in (2011 (104) RLTONLINE 3 (P H)) when the appeal filed by the revenue was rejected. We also take note of latest decision of the Tribunal in the case of M/s Dhillon Kool Drinks Beverages Ltd. Vs. CCE, Jalandhar as reported in (2011-TIOL-307-CESTAT-D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, for the period prior to issue of notification 10/2008-CE (NT) dated 01.03.2008 the issue stands finally decided in the favour of the appellant by various judgments, referred supra and ITC decision not being relevant to the facts of the case, we by following the earlier precedent decisions on the issue involved, set aside the impugned orders and allow both the appeals with consequential relief to the appellants. 5. In view of the above observations, the issue is no more res-integra. 6. Therefore, We hold that the assessee has correctly utilised cenvat credit for payment on GTA service during the impugned period. As no demand is sustainable against the assessee, therefore, the assessee s appeal is allowed with consequential relief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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