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2014 (2) TMI 724 - CESTAT NEW DELHIRemoval of Inputs as such - reversal of cenvat credit under Rule 3(5) - Recovery of service tax - Held that:- Rule 3(5) of Cenvat credit Rules, 2004 not indicates for payment of equal amount in respect of credit on input service - Well settled that while interpreting statute no addition or subtraction can be made and words therein be given their plain meaning- No provision for payment of credit on input service- Reversal of credit in respect of GTA service not justified - no reasons to interfere in the impugned order of Commissioner (Appeals) - Following decision of Bansal Alloys & Metals vs. CCE [2009 (9) TMI 514 - CESTAT, NEW DELHI] - Decided against Revenue.
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