9911796707
TMI Blog2017 (5) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Technical) Ms Sukriti Das, Advocate for the Appellants Shri G R Singh, DR for the Respondent Per: Ashok K Arya: The appellant M/s. Hindustan Zinc Ltd. is in appeal against order in appeal No.164/2016 dated 25.8.16 whereunder credit of Service Tax on technical inspection and certification service with respect of pipe lines for supply of water from dams to the Dariba Mines of the Appellant, has been denied. 2. Both sides have been heard represented by learned Counsels Ms.Sukriti Das, appearing for the appellant and Shri G R Singh, appearing for the Revenue. After perusing the facts of the case and submissions of both the sides, it appears that the subject matter is squarely covered by Tribunal s decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case makes a distinction between inputs or capital goods on the one hand and input services on the other. Clause (i) above provides that the Service Tax should be paid on any input or capital goods received in the factory of manufacture of the final product. Such a restriction, however, is not imposed in regard to input services since the only stipulation in clause (ii) is that the input services should be received by the manufacturer of the final product. Hence, even as a matter of first principle on a plain and literal construction of Rule 3(1) the Tribunal was not justified in holding that the appellant would not be entitled to avail of Cenvat credit in respect of services utilized in relation to ammonia storage tanks on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to interpret Rule 2(l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportation of inputs were intended to be brought within the purview of Rule 2(l). Rule 2(l) must be read in its entirety. The Tribunal has placed an interpretation which runs contrary to the plain and literal meaning of the words used in Rule 2(l). Moreover as we have noted earlier, whereas Rule 3(1) allows a manufacturer of final products to take credit of excise duty and Service Tax among others paid on any input or capital goods received in the factory of manufacturer of the final product, insofar as any input service is concerned, the only stipulation is that it should be received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
