TMI Blog2012 (8) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... zes between 5 mm to 18 mm are brought to their Gamharia factory from Bokna mines and used in or in relation to the manufacture of the final products. We also find, on a plain reading of the definition of ‘input service’, prescribed at Rule 2(l) of Cenvat Credit Rules, 2004, that procurement of inputs is specifically included in the list of services mentioned under the said definition. Besides, we also find that the input services used in the production of coal and iron ore at the respective mines, are not in dispute. Since these coal ores are ultimately used in the factory of Gamharia in the manufacture of finished products, the Cenvat credit on the same cannot be denied. - applicant are able to make out a prima facie case for total waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iron ore mine at Bokna. The said iron ore mine is also a captive mine and the ores extracted are used in the manufacture of finished goods at the factory at Gamharia. He has further submitted that the ores which are used at Gamharia are required to be of the size between 5 mm to 18 mm. The over-sized and under-sized coals are either sold or lying in the said premises. 4. Learned Advocate further submitted that in the production of coal, the appellant avail services from various service providers. On the basis of the invoices issued by the said service providers, indicating the amount of Service Tax paid in those invoices, the appellant avail the Service Tax credit at their Gamharia factory, whereas, in the case of services at Bokna mines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct for input service in contrast to the definition of input namely, in the factory of manufacture of final product for input service . 7. Learned Advocate further submitted that even though the services were used for production of coal and iron ore in the respective mines situated at a distance from the factory, the Cenvat credit on the same cannot be disallowed in view of the judgment of the Hon ble Supreme Court in the case of Vikram Cements v. CCE reported in 2006 (197) E.L.T. 145. In that case, the Hon ble Apex Court allowed the Cenvat credit on explosives used in the process of blasting of the ores, which were ultimately used in the manufacture of cement. 8. Learned AR appearing for the Revenue has reiterated the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the manufacture of the final products. We also find, on a plain reading of the definition of input service , prescribed at Rule 2(l) of Cenvat Credit Rules, 2004, that procurement of inputs is specifically included in the list of services mentioned under the said definition. Besides, we also find that the input services used in the production of coal and iron ore at the respective mines, are not in dispute. Since these coal ores are ultimately used in the factory of Gamharia in the manufacture of finished products, the Cenvat credit on the same cannot be denied. Also, the reasoning advanced by the learned Commissioner that the Kathuria and Bokna mines are separate entities and profit making centre in denying the benefit of Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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