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2018 (7) TMI 1950 - AT - Service TaxCENVAT Credit - input services - GTA Services for bringing their inputs i.e. Iron and Coal - coal fines of 5 mm in size which is not suitable for use in klin are being sold as such - Rule 3 (5) of Cenvat Credit Rules, 2004 - HELD THAT:- Rule 3 (5) of Cenvat Credit Rules, 2004 provides that when “Inputs or Capital Goods” on which Cenvat Credit has been taken, are removed as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule “9”. It is clear from the above that Rule 3 (5) ibid, is not covering the input service. Hon’ble High Court of Punjab and Haryana in the case of COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS PUNJAB STEELS [2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT] has decided the issue in favour of the assessee on similar facts and circumstances. Demand set aside - appeal allowed - decided in favor of appellant.
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