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2017 (7) TMI 477 - CESTAT KOLKATA

2017 (7) TMI 477 - CESTAT KOLKATA - TMI - CENVAT credit - GTA service on iron ore and coal - Revenue is of the view that the respondent should have reversed the input service credit on the ground that the iron ore fines and coal fines were not used in the manufacture of final products - Held that: - the issue is no more res integra in view of the decision of the Tribunal in the case of Seven Star Steels Ltd. v. Commissioner of C.Ex., Cus. & S.T., BBSR-II [2013 (5) TMI 119 - CESTAT KOLKATA], wher .....

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on classifiable under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. They have availed Cenvat Credit on iron ore and coal and used in the manufacture of sponge iron. During the process of manufacture of sponge iron, iron ore fines and coal fines were generated and the same were sold by the respondent. The respondents availed input service credit on GTA service on iron ore and coal. According to the Revenue, the respondent should have reversed the input service credit on .....

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on of the Tribunal in the case of Seven Star Steels Ltd. v. Commissioner of C.Ex., Cus. & S.T., BBSR-II [2013 (30) S.T.R. 532(Tri.-Kolkata). The relevant portion of the said decision is reproduced below:- 5. Heard both sides and perused the records. I find that the appellants had procured iron ores during the period April 2007 to March, 2009, which were used in the manufacture of their final product, namely, sponge iron. In bringing the said iron ores, which were used as input, the appellant .....

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in the manufacture of their final product, namely, sponge iron, but were sold in the market. Therefore, since the iron ores were sold as such without being used in the manufacture of products, proportionately the Cenvat credit availed on GTA services for bringing iron ore to the factory were required to be reversed under Rule 3(5) of Cenvat Credit Rules, 2004. I do not find merit in the said allegation of the Department on two counts; firstly, the input iron ores after being brought to the facto .....

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on, the Hon ble High Court of Punjab & Haryana in the case of Commr. of Central Ex., Chandigarh-I v. Punjab Steels (cited supra), had observed at Para 10, which reads as under : 10. Be that as it may, however, still even on merits, this court finds that the view as expressed by the Tribunal is strictly in conformity with the Rules. Rule 2(k) of the Rules defines input , whereas Rule 2(1) defines input service , meaning thereby both the terms have been defined independently. Rule 3 defines th .....

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o refund in case of exports, which stands altogether on different footings. Once the rule-making authority has defined the terms specifically and used the same in different provisions 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 p .....

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