TMI Blog2010 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ement. It was alleged that the Cenvat credit on service tax availed by the respondents on repair and maintenance of river pump situated at bank of Wardha river to draw water which is used in the captive power plant is not admissible. The demand along with interest and penalty was confirmed but on appeal before the Commissioner (Appeals) the input service was allowed following the decision of Jaypee Bela Plant v. CCE 2005 (180) ELT 31 (Trib. - Delhi). Aggrieved from the said order, the revenue is before me. 3. Shri Kishori Lal, SDR appearing on behalf of the revenue submitted that the input service on repair and maintenance of river pump is not admissible to the respondent as the same has been taken by the respondent outside the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are bound by precedents and procedure. They could use their discretion only when there is no declared principle to be found, no rule and no authority. The judicial decorum and legal propriety demand that where a learned single Judge or a Division Bench does not agree with the decision of a Bench of coordinate jurisdiction, the matter should be referred to a larger Bench. It is a subversion of judicial process not to follow this procedure. In our system of judicial review which is a part of our Constitutional scheme, we hold it to be the duty of the Judges of the Courts and Members of the Tribunals to make the law more predictable. The question of law directly arising in the case should not be dealt with apologetic approaches. The law must b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision taken by the lower appellate authority is absolutely correct and appeal deserves no merit, hence, be dismissed. 6. Heard both sides. 7. On careful examination of the submissions made by both the sides, the issue before me is that whether the input service credit is available to the river pump situated outside the factory premises to draw water which is to be used in captive power plant for generation of electricity which is being used by the respondents in their cement factory or not. Rule 2(l) of the Cenvat Credit Rules, 2004 deals with input service which is reproduced here as under: "(1) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 7-7-2010] in similar facts that input service credit is available for maintenance and repairs quoting the decision of the Apex Court in the case of Vikram Cements v. CCE [2005] 2 STT 185. The case law cited by the learned DR is not the final decision but only a prima facie view. When I am having the final decision on the issue, I have to give respect to the same which has been observed by the High Court of Bombay in the case of Wartsila India Ltd. (supra). Following judicial discipline and the decision of the respondent's own case, I allow the input service credit on repair and maintenance of river pump situated outside factory premises which has been used in the captive power plant for generation of electricity which is being used in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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