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TMI Blog2018 (1) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... oleum Coke (RPC) which was subsequently sold by them as such. The issue involved in this case as to whether Service Tax credit paid on GTA on the said input is to be reversed as the Input had been sold as such instead of using it in the manufacture of final product. The Adjudicating authority dropped the proceedings initiated by Show Cause Notice dated 15.03.2011. 3. The appellant filed a refund claim of the amount as already deposited by the appellant. By another Adjudication Order the Assistant Commissioner rejected the said refund claim as they have preferred the application for refund after lapse of a period of two years. Hence, the Assessee and the Revenue both filed appeals before the Commissioner (Appeals). 4. By the impugned Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed accordingly." 8. The Hon'ble Punjab & Haryana High Court in the case of Commissioner of Central Excise, Chandigarh-I Vs. Punjab Steels 2010 (260) ELT 521 ( P & H), rejected the appeal filed by the Revenue on the identical situation. The relevant portion of the said decision is reproduced below : "9. It has been specifically mentioned in the memo of appeal by the Revenue that no appeal was preferred by it against the judgment relied upon by the Tribunal. 10. Be that as it may, however, still even on merits, this court finds that the view as expressed by the Tribunal is strictly in conformity with the Rules. Rule 2(k) of the Rules defines input , whereas Rule 2(l) defines input service , meaning thereby both the terms have been define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions particularly where the language is plain and unambiguous. In a taxing Act it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. It is not the economic results sought to be obtained by making the provision which is relevant in interpreting a fiscal statute. Equally impermissible is an interpretation which does not follow from the plain, unambiguous language of the statute. Words cannot be added to or substituted so as to give a meaning to the statute which will serve the spirit and intention of the legislature. The statute should clearly and unambiguously convey the three components of the tax law i.e. The subject of the tax, the person who is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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