TMI Blog2018 (7) TMI 1950X X X X Extracts X X X X X X X X Extracts X X X X ..... be made under the cover of an invoice referred to in Rule 9 . It is clear from the above that Rule 3 (5) ibid, is not covering the input service. Hon ble High Court of Punjab and Haryana in the case of COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH VERSUS PUNJAB STEELS [ 2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT] has decided the issue in favour of the assessee on similar facts and circumstances. Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/172/2010 - FO/77245/2018 - Dated:- 19-7-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri Alok Arora, Advocate for the Appellant (s) Shri A. K. Biswas, Suptd. (A. R.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inputs or Capital Goods on which Cenvat Credit has been taken, are removed as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in Rule 9 . It is clear from the above that Rule 3 (5) ibid, is not covering the input service. We find that the Hon ble High Court of Punjab and Haryana in the case of CCE Chandigarh vs. Punjab Steels (Supra) has decided the issue in favour of the assessee on similar facts and circumstances. The relevant paragraphs of the aforesaid judgment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. 5. Learned counsel for the Revenue submitted that once the assessee had reversed the cenvat credit availed of on the goods purchased by him, which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 118 (Tri. - Chennai)] : I have carefully considered the submissions from both the sides and perused the records. The appellant had received certain inputs and for transporting those inputs to the factory, had availed GTA service in respect of which service tax paid was ₹ 275684/- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit on any input or input service used in the manufacture of final product. This rule pertains to 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 presumption. It is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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