TMI Blog2014 (3) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no provision to reverse the credit of service tax availed in respect of such goods or capital goods. Following the judgment of the Tribunal in the case of Chitrakoot Steel & Power Ltd. Vs. CCE, Chennai [2007 (11) TMI 135 - CESTAT, CHENNAI], I hold that the impugned order is not sustainable - Decided in favour of assessee. - E/28010/2013-SM - Final Order No. 20106/2014 - Dated:- 29-1-2014 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr. Rajesh Kumar, CA For the Respondent : Mr. Ganesh Havannur, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V MURTHY; The appellants are manufacturer of reamers, boring bars, cutting rings falling under Chapter Head 82 of the First Schedule of Central Excise Tariff Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant as replacement for worn out parts in the market. Exactly similar issue was before the Hon ble High Court of Punjab and Haryana and Hon ble High Court reproduced the decision of the Tribunal in the case of Chitrakoot Steel Power Pvt. Ltd.: 2008 (10) S.T.R. 118 (Tri.-Chennai) which reads as under: 8. The Tribunal reversed the orders passed by the lower authorities with the following observations and relying upon its earlier order passed in Chitrakoot Steel Power Pvt. Ltd. v. Commissioner of Central Excise : I have carefully considered the submissions from both the sides and perused the records. The appellant had received certain inputs and for transporting those inputs to the factory, had availed GTA service in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s court finds that the view as expressed by the Tribunal is strictly in conformity with the Rules. Rule 2(k) of the Rules defines `input', whereas Rule 2(1) defines `input service', meaning thereby both the terms have been defined independently. Rule 3 defines the term `cenvat credit', which includes duty paid under various enactments and also the service tax leviable under Section 66 of the Finance Act, 1994. Rule 3(5) of the Rules only talks about the cenvat credit taken on inputs or capital goods. It does not refer to the cenvat on input service, whereas Rule 5, on which reliance is sought to be placed by the Revenue, specifically talks about the cenvat credit on any input or input service used in the manufacture of final pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or substituted so as to give a meaning to the statute which will serve the spirit and intention of the legislature. The statute should clearly and unambiguously convey the three components of the tax law i.e. The subject of the tax, the person who is liable to pay the tax and the rate at which the tax is to be paid. If there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. Then it is for the legislature to do the needful in the matter. 5. From the above, in my opinion, the issue is squarely covered by the said decision and therefore appeal is required to be allowed. In view of the above, appeal is allowed with consequential relief, if any, to the appellants. (Order dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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