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2015 (1) TMI 636 - AT - Central ExciseReversal of CENVAT Credit - Availability of service tax credit on GTA service - Held that:- There is no imputation that the service tax credit has been availed or utilised wrongly. Further there is no provision in the Finance Act, 1994 which would render availment of such service tax credit erroneous for the reason that some of the inputs, transport of which yielded GTA service tax credit are returned as such on being found not suitable. Commissioner (appeals) also relied upon the judgments of the Tribunal in the case of J.S.Khalsa Steels (P) Ltd. Versus CCE, Chandigarh-[2009 (7) TMI 487 - CESTAT, NEW DELHI] and Hon’ble High Court of Punjab & Haryana in the case of CCE vs. Punjab Steels-[2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT] wherein it has been held that 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. Hon’ble High Court further observed that it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language - once there is no legal provision requiring reversal of credit in respect of input service credit, there is no authority to take back such input service tax credit. - Decided against Revenue.
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