2008 (5) TMI 263

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..... upra) held that Cenvat credit of manufacturing activity can be utilised by the manufacturer for payment of Service Tax on GTA services - In view of this decision, there is no any merit in the appeal of the revenue - appeal filed by the revenue is rejected - ST/94 of 2008-SM (BR) - 877 of 2008-SM (BR) - Dated:- 26-5-2008 - P.K. DAS, JUDICIAL MEMBER B. S. Suhag for the Appellant. P. C. J .....

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..... the revenue has not accepted the decision of the Tribunal in the case of Nahar Industrial Enterprises Ltd. (supra) and they have filed appeal before the Punjab Haryana High Court. 5. After hearing both the sides and on perusal of the records, it is seen that the Tribunal in the case of Nahar Industrial Enterprises Ltd. (supra) held that Cenvat credit of manufacturing activity can be .....

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