TMI Blog2018 (1) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - Ex. Appeal Nos. 75756/16 & 75758/16 - ORDER NO.FO/A/78741-78742/2017 - Dated:- 5-12-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri Sanjay Bhowmik, Adv. for the Appellant Shri S. Mukhopadhyay, Supdt. ( A. R. ) for the Revenue ORDER Per Shri P. K. Choudhary This is an appeal filed by the Appellant against the Order-in-Appeal No.04-05/Kol-V/2016 dated 01.02.2016 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated the facts of the case are that the appellant availed the Cenvat Credit on Service Tax paid on GTA service in respect of Raw Petroleum Coke (RPC) which was subsequently sold by them as such. The issue involved in this case as to whether Service Tax credit p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods are received in the factory. Thus on receipt of inputs and capital goods, the associated input services have to be considered as consumed within the factory and become a cost to the business. Demand for reversal of the input services credit, when such input services cannot be reused, unlike inputs and capital goods which are available for reuse would not be fair to the trade. Therefore, the conference concluded that the present rule represents the correct provision in accordance with the principles of input tax credit. Rule 3 (5) of the Cenvat Credit Rules, 2004, does not need any amendment. Audit Para may be replied accordingly. 8. The Hon ble Punjab Haryana High Court in the case of Commissioner of Central Excise, Chand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Agrwal v. State of Madhya Pradesh, (1999) 8 SCC 667 : The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a taxing Act it is not po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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