Commissioner Of Central Excise And Service Tax Chandigarh v. M/S Pragati Papers Industries Ltd

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH STA- 22- 2016 ( O&M) Dat e of deci si on: - 07. 02. 2017 Commi ssi oner of Cent r al Exci se and Ser vi ce Tax, Chandi gar h- I I .

. . . Appel l ant Ver sus M/ s Pr agat i Paper s I ndust r i es Lt d.

. . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE ANUPI NDER SI NGH GREWAL Pr esent : - Mr . Shar an Set hi , Advocat e, f or t he appel l ant .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Thi s i s an appeal agai nst t he or der of t he Tr i bunal hol di ng t hat t he r espondent - assessee i s ent i t l ed t o ut i l i ze t he cenvat cr edi t account f or payment of GTA ser vi ce. 2.

The i ssue i s cover ed agai nst t he appel l ant by t he j udgement of a Di vi si on Bench of t hi s Cour t i n Commi ssi oner of Cent r al Exci se, Chandi gar h Vs M/ s Nahar I ndust r i al Ent er pr i ses Lt d. 2012( 25) S. T. R. 129( P&H) .

3.

The appeal accor di ngl y di smi ssed.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( ANUPI NDER SI NGH GREWAL) JUDGE

07. 02. 2017 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2017.02.07 12:58 I attest to the accuracy and authenticity of this document chandigarh