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TMI Blog2014 (3) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... f providing telecommunication service. During the period Apr'05 to Sept. '07, they had availed CENVAT credit on certain goods like cables claimed by them to be capital goods. Details of the disputed good are not seen in the SCN or impugned order. These items were installed at the subscriber's premises. Revenue was of the view the applicant could not have availed CENVAT credit on any of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice provider for taking credit. The only condition is that capital goods should have been used in providing output services. The difference in the wording of the definition as in relation to a manufacturer of excisable goods vis-à-vis., a service provider is to be taken note of. In Rule 3(5) of CENVAT Credit Rules, there was a provision that if the equipment was being removed from the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal may be admitted without any pre-deposit. 3. Opposing the prayer, the learned Authorized Representative for the Revenue submits that during the relevant time Rule 3(5) of Cenvat Credit Rules, 2004, required that if capital goods were removed from the premises of the service provider and such capital were not received back within 180 days CENVAT credit should have been reversed, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the view that since the provision in Rule 3(5) of the CENVAT Credit Rules, has been deleted the demand made for the reason that the goods have not been returned, is not sustainable at this stage. Therefore prima facie, we find it proper to grant waiver of pre-deposit of dues arising from the impugned order for admission of appeal and there shall be stay of collection of such dues during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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