STA No.5 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA No.5 of 2011 Date of decision :12.12.2011 Commissioner of Central Excise, Chandigarh-II ...Appellant Versus M/s Nahar Spinning Mills Ltd.100% EOU ...Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S.SANDHAWALIA Present: Mr.Sukhdev Sharma, Advocate for the appellant. **** HEMANT GUPTA J. (Oral) The Revenue is in appeal against the order dated 15.12.2010 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi in STA No.ST/509-511/10-SM. The Revenue is claiming the following substantial question of law: i) Whether the judgment and order passed by the Ld. CESTAT, New Delhi is proper and legal? ii) Whether a person who is not an actual service provider, but discharges the service tax liability on the taxable services, under Section 68(2) of the Finance Act, 1994, as deemed service provider, is entitled to avail the Cenvat credit on inputs/input services/ capital goods for payment of GTA Service Tax, even if he is not using such inputs/input services/ capital goods for providing taxable services? iii)Whether the Cenvat Credit availed on manufacturing activity can be utilized for discharging the service tax which is not an output service? iv)Whether the Cenvat credit availed on manufacturing activity can be utilized for discharging the service tax liability on “Goods Transport Agency” which is not an output service? STA No.5 of 2011 2 Learned counsel for the Revenue points out that the said questions of law stands answered in a bunch of cases such as Central Excise Appeal No.99 of 2008 titled Commissioner of Central Excise, Chandigarh Vs. M/s Nahar Industrial Enterprises Limited decided on 06.05.2010. It is also pointed out that the Revenue has filed appeal against the said judgment which is pending before the Hon'ble Supreme Court. In view of the above judgment of this Court, we do not find any substantial questions of law arises for our consideration. Dismissed. (HEMANT GUPTA) JUDGE (G.S.SANDHAWALIA) JUDGE 12.12.2011 sailesh