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Judgment
Being aggrieved with the order passed by Commissioner Appeal, Revenue has preferred the present appeal.
After hearing both the sides duly represented by Shri Sanjay Jain, Ld. DR for the Appellant and Shri Saurav Suman Sinha, Ld. Advocate for the
respondent, we find that the issue relates to payment of service tax, on reverse charge basis, through Cenvat Credit. The appellate authority has relied
upon the Tribunal’s decision in the case of CCE Vs. Nahar Industrial Enterprises Ltd. [2007 (7) STR 26]. We find that the said decision stands
approved by the Hon’ble Punjab & Haryana High Court as reported in 2011, 104 RLT online-30.
Inasmuch as the issue is covered, we find no reasons to interfere in the impugned order of Commissioner (Appeal). Accordingly, the appeal filed by
the Revenue is rejected.