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2019 (9) TMI 789 - AT - Central ExciseCENVAT Credit - input - iron ore - input service - royalty charges - appellant being bona fide purchaser of such iron ore has paid the royalty charges and service tax thereon as charged by the Monitoring Committee, Department of Mines & Geology in their tax invoices - HELD THAT:- The appellant has purchased the iron order from the Monitoring Committee, Department of Mines and Geology and has paid the royalty charges and service tax thereon separately as shown in the tax invoice issued by the Monitoring Committee and it is also not disputed that such input was used for manufacture of Sponge Iron by the appellant - further, once the appellant paid the service tax on the royalty charges, then he is entitled to take the CENVAT credit on the same and the CENVAT credit cannot be denied at the appellant’s end. Appeal allowed - decided in favor of appellant.
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