Cce-Indore vs M/S. Montage Enterprises Pvt. Ltd

[Arising out of order-in-appeal no. IND-1/206/2009 dated 15.09.2009 passed by Commissioner (Appeal-I) Customs & Central Excise, Indore]

1. Whether Press Reporter may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of the order?

4. Whether order is to be circulated to the Department Authorities?

CCE-Indore Appellant

Vs.

M/s. Montage Enterprises Pvt. Ltd. Respondent

Appearance: Shri Amreesh Jain, AR for the appellant.

Shri Arvind Arora, Advocate for the respondent

Coram: Honble Mr. Justice G. Raghuram, President

Honble Shri R.K. Singh, Member (Technical)

Final Order No. 52079/2015

Per: R.K. Singh

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.

2. 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.

3. In the light of the foregoing, the Revenues appeal is devoid of any merit and is, therefore, dismissed.

(Justice G Raghuram)

President

(R.K. Singh)

Member (Technical)

Ritu

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