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Judgment
Revenue has filed this appeal against order-in-appeal dated 15/09/2009 which inter-alia allowed the payment of service tax on GTA services from
the CENVAT Credit account and to that extent, set aside the order-in- original dated 29/01/2008 which inter-alia disallowed payment of service tax on
GTA services amounting to Rs.63,758/- from the CENVAT Credit and confirmed the demand of service tax of the same amount to be paid in cash
along with interest and penalties.
Thus, the only issue involved in this appeal is whether the service tax on GTA services can be paid by the respondent by utilising the CENVAT
Credit. Ld. Departmental Representative fairly concedes that the issue is no longer res -integra as Punjab & Haryana High Court in the case of
Commissioner of Central Excise Chandigarh versus Nahar industrial enterprises 2012 (25) STR 129 (P&H) has clearly held that service tax on GTA
service can be paid out of the CENVAT Credit.
In the light of the foregoing, the Revenue's appeal is devoid of any merit and is, therefore, dismissed.