TMI Blog2018 (2) TMI 1676X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding output service during the period 2009-2010 to 2013-2014. Admittedly, the relevant Rule 3(5A) of CCR-2004 has been amended in 2012 and 2013. Prior to amendment to the said Rule effective from 01.4.2012, no liability could be fastened on the scrap of used capital goods by a manufacture or output service provider and after 27.9.2013 when the used capital goods were cleared as scrap, the liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For Respondent: Mr. A. Mishra (A.R.) ORDER Per: Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-appeal No.CCESA-SRT-APPEAL-PS-006-2017-18 passed by the Commissioner of Central Excise (Appeals) Surat. The short issue involved in the present appeal for determination is: whether the appellant as a service provider, is required to discharge d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2003-CE(NT) dt.27.9.2013 they were required to discharge duty only during the period March 2012 to 27.09.2013. It is his contention that under Notification No.12/13-CE(NT) dated 27.09.2013, used capital goods cleared as scrap was subjected to duty only, when the same is cleared by a manufacturer and not applicable to the service provider. Therefore, demand for the period 31.03.2010 to 29.02.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods used in providing output service during the period 2009-2010 to 2013-2014. Admittedly, the relevant Rule 3(5A) of CCR-2004 has been amended in 2012 and 2013. Prior to amendment to the said Rule effective from 01.4.2012, no liability could be fastened on the scrap of used capital goods by a manufacture or output service provider and after 27.9.2013 when the used capital goods were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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