9911796707
TMI Blog2009 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... tax availed in respect of transportation of goods by road. Original authority confirmed the demand of Rs. 62,948/- and appropriated the said amount as deposited by them and also imposed penalty of equal amount along with interest. Commissioner (Appeals) upheld the adjudication order. In the light of the decision of Chitrakoot Steel & Power Pvt. Ltd. v. CCE, Chennai, 2008 -TMI - 3795 - CESTAT, CHENNAI held that- impugned order is not sustainable, it is liable to be set aside. - E/2268/2007-SM(BR) - 1213/2009-SM(BR)(PB), - Dated:- 17-9-2009 - Shri P.K. Das, Member (J) Shri Kamal Jeet Singh, Advocate, for the Appellant. Shri S. Gautam, SDR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE, Chennai, reported in 2008 (10) S.T.R. 118 (Tri.-Chennai). 3. Learned S.D.R. on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that from the reading of Rule 3(5) of the Rules read with Rule 3(1) of the Rules, it is very clear that the manufacturer of the final product shall pay an amount equal to the credit availed in respect of input and input service. He also submits that Rule 3(5) of the Rules indicates reversal of credit of duty paid under Sub-rule (1) of Rule 3 of the Rules. Rule 3(1) of the Rules includes credit on input or capital goods and input service. 4. After hearing both sides and on perusal of the records, the relevant portion of the Rule 3 of the Rules is reproduced below :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be required to pay an amount equal to the credit in respect of such input or capital goods. On the other hand, Rule 3(1) allowed the manufacturer to take credit on any input or capital goods and any input service. Rule 3(5) does not indicate for payment of equal amount in respect of credit of input service. It is well settled that while interpreting the statute no addition or subtraction can be made and the words used therein must be given their plain meaning. So, the appellants are required to reverse equal amount of input credit on removal of the inputs as such under Rule 3(5) of the Rules. There is no provision for payment of credit on input service. So, reversal of Credit on input service in respect of Goods Transportation Agency ..... X X X X Extracts X X X X X X X X Extracts X X X X
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