IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No.285 of 2010 (O&M) Date of decision: 7.4.2011 Commissioner of Central Excise. -----Appellant. Vs. M/s Nahar Spinning Mills Ltd. -----Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Kamal Sehgal, Sr. Standing Counsel for the appellant. --- ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, “the Act”) against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 11.3.2010, Annexure A-4, proposing to raise following substantial question of law:- “Whether a person who is not actual service provider, but discharges the Service tax liability on the Taxable Services, under Section 68(2) of the Finance Act, 1994, as a deemed service provider, is entitled to avail the Cenvat Credit on inputs/inputs services/Capital Goods for payment of GTA Services C.E.A. No.285 of 2010 tax, even if he is not using such inputs/input services/capital goods for providing taxable services?” Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated 6.5.2010 in CEA No.99 of 2008 CCE v. M/s Nahar Industrial Enterprises Ltd. etc. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE April 07, 2011 (AJAY KUMAR MITTAL) ashwani JUDGE 2