9911796707
TMI Blog2009 (10) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... input services in the Notification – Held that: Notification specifically provides for denial of credit of duty paid on inputs, but does not provide for denial of Cenvat credit on input service. It has to be noted at this stage that in respect of capital goods also, the credit is allowed even during the period of exemption to SSI Manufacturers and this is because Notification does not provide for denial of Cenvat credit on capital goods. Therefore, it is obvious that if the intention was to deny the benefit of Cenvat credit of service tax paid on input services to the assessee availing SSI exemption, input services would have been specifically excluded, as in the case of inputs. Since the Exemption Notification does not put such condition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of Cenvat credit availed by them. 3. Learned DR, however, submits that there is no clarity as to whether Cenvat credit availed is on the inputs or input services. He refers to following paragraph in the Order-in-Original in support of his contention, which is reproduced below:- "He submitted that specified goods in respect of which exemption has been availed is pre-stressed concrete poles covered by the sub-heading 68109990 and inputs used in manufacture of pre-stressed concrete poles are cement; high tensile steel rods and steel wires on which cenvat credit has been taken during the relevant period, which credit has been utilized towards payment of duty of the specified goods. Before exceeding the aggregate value of first clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of dutiable and exempted goods or as provider of dutiable and exempted services. In this case, Notification specifically provides for denial of credit of duty paid on inputs, but does not provide for denial of Cenvat credit on input service. It has to be noted at this stage that in respect of capital goods also, the credit is allowed even during the period of exemption to SSI Manufacturers and this is because Notification does not provide for denial of Cenvat credit on capital goods. Therefore, it is obvious that if the intention was to deny the benefit of Cenvat credit of service tax paid on input services to the assessee availing SSI exemption, input services would have been specifically excluded, as in the case of inputs. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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