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2018 (12) TMI 236 - AT - Central ExciseCENVAT Credit - HR Coils was being received through Rail and Railways were charging service tax for transportation of the same, which were shown in the Railway Receipt (RR) - Held that:- The facts are undisputed in the present case the appellant had admittedly availed credit on the basis of RRs and subsequently produced the STTG certificate, which was relatable to the same RRs on the basis of which credit was availed. In such a scenario, the RRs get replaced with the STTG certificate thus fulfilling the requirement of law. The bare fact that the said certificate was not available at the relevant period when the law was changed, cannot be held to be a ground for denial of the credit in the absence of any allegation to the effect that the goods were not received by Railways or Railways have not paid the service tax or the appellant have not utilized the said goods in the manufacture of their final product. Raising of such a hyper technical ground by the Revenue is nothing but denial of justifiable claim of the assessee. In the present case M/s SAIL has given a certificate to the effect that they had not availed the credit in question. Further the Revenue’s objection that the circular was issued in 2016 and as such would not be applicable for the period prior to that can also not be appreciated inasmuch as the circular is nothing but clarification of the law by the Board. Such clarifications, even though issued subsequently, would relate back to the law as was on the statute book even prior to the issuance of the circular. As such the objections raised by Revenue are unsustainable. Appeal allowed - decided in favor of appellant.
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