IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. S.T.A. No.38 of 2010 Date of decision: 24.8.2010 Commissioner, Central Excise Commissionerate. -----Appellant. Vs. M/s Nahar Fibres. -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Gurpreet Singh, Sr.Standing counsel for the Revenue. --- This appeal has been preferred by the revenue under Section 35-G of the Central Excise Act, 1944 against order dated 23.7.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, proposing to raise following substantial question of law:- “Whether the Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services as the same is not used for providing output service? Learned counsel for the revenue fairly states that the matter is covered against the revenue by order of this Court dated S.T.A. No.38 of 2010 6.5.2010 in C.E.A. No.99 of 2008 CCE v. M/s Nahar Industrial Enterprises Ltd. Accordingly, this appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE August 24, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2