2010 (12) TMI 210

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..... ress provision for reversal of credit of service tax attributable to input service associated with inputs, the question of reversal of credit of service tax does not arise - appeals filed by the department rejected - E/1118 of 2009-SM, E/1131 of 2009-SM - - - Dated:- 1-12-2010 - Mr.M.Veeraiyan (Technical) Present for the Appellant : Shri K.P.Singh, SDR Present for the Respondent .....

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..... es, the respondents have received inputs and availed GTA services for bringing the inputs into their factories. Later on, some part of the inputs were removed as such without being put to use in the manufacture of final products. The department issued show cause notices alleging that inasmuch as such inputs removed were not used for manufacture of final products, the credit service tax attributab .....

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..... e only the payment of amount equal to credit in respect of inputs or capital goods removed as such and it does not envisage the payment of service tax involved. In support this submission, she relies on the decision of the Tribunal in the case of Bassi Alloys P.Ltd. vs. CCE, Chandigarh reported in 2010 (19) STR 369, the decision in the case of A.R. Casting P.Ltd. vs. CCE, Chandigarh reported in 20 .....

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