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2014 (5) TMI 841 - CESTAT NEW DELHIAvailment of inputs credit - Service tax paid on mining, survey and map makings services availed in the appellants mines located away from the factory premises, for excavation of lignite - Held that:- appellant has placed on record the evidence showing that the amount in question were captive mines, having been specifically allocated to them but the lower authorities have not verified the said aspect - Following decision of Vikram Cement vs. CCE, Indore [2006 (2) TMI 1 - Supreme court] as also Madras High Court decision in the case of Deepak Fertilizers & Petrochemicals Corpn. Ltd. vs. CCE, Belapur [2013 (4) TMI 44 - BOMBAY HIGH COURT] - Matter remanded back - Decided in favour of assessee.
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