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2008 (12) TMI 174 - CESTAT, NEW DELHIReversal of Cenvat Credit on removal of Inputs as Such - The goods and services are two different things. When any duty paid inputs are received by a manufacturer, he is entitled to take Cenvat credit not only of Central Excise Duty paid on those inputs but also of the service tax paid on Goods Transport Agency Service used for transportation of the inputs up to the factory. The input goods and inputs services are two different inputs. I am, prima facie, of the view that when such cenvated inputs are removed as such as per the requirement of Rule 3(5) of Cenvat Credit Rules only, it is only the Central Excise duty credit which is to be reversed – prima facie case is in favor of assessee – pre deposit waived.
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