TMI Blog2010 (7) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... to assume any intention or governing purpose of the statute more than what is stated in the plain language. Words cannot be added or substituted so as to give a particular meaning. Reference can be made to the observations of a Constitution Bench of Hon'ble the Supreme Court in Mathuram Agrwal v. State of Madhya Pradesh, (1999 -TMI - 78693 - Supreme Court of India) - 39, 40 AND 41 OF 2010 (O&M) - - - Dated:- 26-7-2010 - RAJESH BINDAL AND ADARSH KUMAR GOEL, JJ. Rajesh Bindal, J. - This order will dispose of the above mentioned three appeals, as common questions of law and facts are involved. The facts have been extracted from C.E.A. No. 39 of 2010. The revenue is in appeal before this Court against the order dated 25-6-2009, passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were brought in the factory but were disposed of without use or consumption, he was duty bound to reverse even the input credit availed of on account of service tax in respect of the transportation of goods. He referred to the provisions of rule 3(5) of the Rules to submit that once the inputs or capital goods, on which Cenvat credit had been taken are removed as such from the factory, he is required to reverse the credit availed of to that extent even of service tax paid for availing transport services. Reliance was placed upon rule 5 of the Rules, which deals with refund of Cenvat credit stating therein that when an assessee is entitled to refund of the tax paid on inputs or input service, it is even bound to reverse the credit taken wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax paid was ₹ 2,75,684 and the credit of this service tax on GTA service had also been taken. Subsequently, when the appellant removed those inputs as such, he reversed only the credit of excise duty paid on inputs. The Department's contention is that on the removal of the goods as such, in addition to the credit of Central Excise Duty, the GTA service tax credit availed in respect of those inputs should also have been reversed. I find that on this very issue, the Tribunal in the case of Chitrakoot Steel Power Ltd. v. CCE, Chennai (supra) has held that 'when the Cenvat availed inputs or capital goods are removed from the factory of the assessee as such, sub-rule 3(5) provides for recovery of the amount of the Cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions consciously, the argument of learned counsel for the revenue that merely by analogy even if in one provision both the terms have been used, the same should be read in the other provision as well, where it has not been specifically mentioned, has no legs to stand, as the tax cannot be levied merely by inference or presumption'. It is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. Words cannot be added or substituted so as to give a particular meaning. Reference can be made to the observations of a Constitution Bench of Hon'ble the Supreme Court in Mathuram Agrawal v. State of Madhya Pradesh [1999] 8 SCC 667 : The intention of the Legislature in a ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
