TMI Blog2014 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. 2683-2684/2010-EX[ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin to various customers under the cover of invoices. The department observed that as the barley thin was not used by the appellant in the manufacture of finished goods, therefore, they were required to reverse an equivalent amount of Cenvat credit taken on the quantity of barley thin sold by them. Accordingly, show cause notice were issued for recovery of service tax of Rs. 29599/- and Rs. 9248/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portionate Cenvat credit taken of service tax involved/ paid on input service i.e. inward transportation of inputs (Barley) on removal of inputs. It is observed that raw material procured by the appellants is Barley which is used in the manufacture of finished goods. During the manufacturing process thin Barley is left as un-usable which is sold by the appellants. Thus I agree with the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x availed in relation to such inputs or capital goods when removed from the factory. Further, in the case of Bansal Alloys Metals vs. CCE-reported as-2010(250) ELT. 529 it has been held by the Hon’ble Tribunal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon’ble High Court and the said order does not stand reversed by the higher appellant court, I find no reasons to take a different view. Further, as regards the Tribunal decision in the case of Chitrakoot Steel Power Pvt. Ltd., it stands contended that merely because the appeal was not filed against the said decision in the Tribunal, the revenue is not precluded from filing the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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