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2017 (5) TMI 99 - CESTAT BANGALORE100% EOU - refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - denial on the ground that ron ore was not a manufactured product and the appellant was not entitled to avail input services - Held that: - the Commissioner (A) has misconstrued the definition of mining activity and has wrongly held that it does not amount to manufacture whereas the mining activity amounts to manufacture and is an excisable goods within the meaning of Section 2(d) of Central Excise Act, 1944 - the CBEC vide Circular No.943/4/2011-CX has also clarified with regard to few services for which the CENVAT credit is permissible - refund allowed - decided in favor of appellant.
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