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Judgment
Revenue has filed this appeal against order-in-appeal dated 22.04.2009 on the ground that the Commissioner (Appeals) had allowed payment of
service tax on the GT A service from cenvat credit which is not permitted as GTA service was not appellant's output service and service tax was
payable by the appellant under reverse charge mechanism, while cenvat credit can be utilised for paying service tax on output service. In this regard,
we notice that in the appellants own case reported as CCE, Chandigarh vs. Deepak Spinners Ltd. - 2013 (32) STR 531 (H.P.), High Court of
Himachal Pradesh held that cenvat credit can be utilised for payment of service tax on GTA service. In the case of Commissioner vs. Nahar
Industrial Enterprises Ltd. - 2012 (25) STR 129 (P&H,) Punjab & Haryana High Court has also held that cenvat credit can be utilised for payment of
service tax on GTA service under reverse charge mechanism. Similar view has been taken by the Delhi High Court in the case of CST vs. Hero
Honda Motors Ltd. - 2013 (29) STR 358 (Del.). Thus, the issue involved in this case is no longer res integra and has been settled in appellant's favour.
Therefore, we set aside the impugned order and allow the appeal.