2011 (5) TMI 804

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Authorised Representative(JDR) for the Respondent (s)   Per Dr. Chittaranjan Satapathy.   1. Heard both sides.   2. The facts of the case are that the Appellants are receiving iron ore and coal in their factory for manufacture of sponge iron. At the material time there was no duty on iron ore and coal and hence no credit of duty in respect of these inputs were taken. Howe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reversal of credit in respect of inputs and capital goods cleared as such. Even in cases where inputs and capital goods have been cleared, the Tribunal and the High Court have held that the Service Tax credit taken on G.T.A. Services for bringing such inputs and capital goods is not required to be reversed. In this connection, he cites the following decisions :-   (a) Chitrakoot Steel & P....