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TMI Blog2014 (3) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... d sale as replacement of worn out parts to their customers. Appellant had availed CENVAT credit of service tax paid on CHA services for importing the goods and commission agent services for selling the goods. Taking a view that import of such finished products and selling them 'as such' is a trading activity and therefore the benefit of credit of service tax paid on CHA service and commission agent service is not admissible, proceedings were initiated which has culminated in demand of service tax amounting to Rs.1,77,594/- with interest during the period from November 2009 to August 2010. A penalty of Rs.45,000/- has also been imposed on the appellant. 2. Heard both sides in great detail and after considering the submissions of both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the Tribunal in the case of Chitrakoot Steel & Power Ltd. Vs. CCE, Chennai (supra) has held that when the Cenvat availed inputs or capital goods are removed from the factory of the assessee as such, sub rule 3(5) provides for recovery of the amount of the Cenvat credit availed in respect of such inputs or capital goods and there is no prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Words cannot be added or substituted so as to give a particular meaning. Reference can be made to the observations of a Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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