2010 (12) TMI 352

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....ce the issue is same, all the three appeals are taken together for disposal. The revenue is in appeal against the impugned orders wherein the order of adjudication was set aside by holding that under Rule 3(5) of the Cenvat Credit Rules, 2004 there is no provision for reversal of input service credit on the inputs which has been cleared "as such'.   2. The facts of the case are that the re....

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....as the said inputs are not consumed by the respondents in their factory, the credit taken by them in relation to procuring these inputs is to be reversed by them on clearance of these inputs 'as such'.   4. Heard and considered.   5. I have gone through the impugned order. In the impugned order the lower appellate authority has rejected the claim of the revenue following the decisi....

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....ions. No provision.exists in the Finance Act, 1994, which would render utilisation of such credit erroneous for the reason that some of the inputs, transport of which yielded GTA service tax credit are returned as not suitable. The credit availed is anyway used to pay duty on the finished goods. In the circumstances, I find that the impugned order sustaining the demand of service tax and education....