9911796707
TMI Blog2014 (1) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... hout reversing the credit taken on the inputs - appropriate provision in this case is sub-rule (5) of Rule 3 of Cenvat Credit Rules, 2004. There is no dispute that input in question was required for providing output service on which the appellants were paying Service Tax - Stay granted. - E/521/2012-SM(BR) - Final Order No. 741/2012-SM(BR)(PB) - Dated:- 8-6-2012 - Shri Mathew John, JJ. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving a final coating of paint on the towers. The service being provided by them is declared to be including the process of painting. 3. The appellants were receiving paint in their factory and taking credit on such inputs. Such paint was removed to the erection site for doing painting on the towers as required at site. Revenue made out a case that they had to reverse the Cenvat credit taken on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be decided. 5. The Revenue is relying on sub-rule (5) of Rule 3 of Cenvat Credit Rules which states that when inputs on which Cenvat credit has been taken is removed as such from the factory credit taken should be reversed. 6. Considered arguments on both sides. I find that the appropriate provision in this case is sub-rule (5) of Rule 3 of Cenvat Credit Rules, 2004. There is no dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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