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2017 (10) TMI 1414 - AT - Central ExciseCENVAT Credit - input services - “Diamond Core Drilling Services” availed by them in their captive mines - Held that:- Service Tax has been paid on the „Diamond Core Drilling Services” in the captive mines area of the assessee-Appellants. The said drilling operations are necessary for survey and exploration of their mining area to find the prospective potential for mining zinc ore - this is essential for the core operation of manufacture of Zinc Ore by the assessee-Appellants and the same is carried out in their own mines only - credit allowed - appeal allowed - decided in favor of appellant.
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