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2017 (2) TMI 536 - AT - Central ExciseCenvat credit - Input service - pre-mining activities - Department took a view that as these were not approved mines and the said activities availed by the appellants were not directly or indirectly related to the manufacturing activity of the appellant. - Held that: - The services availed by the appellants are very much towards compliance of the conditionalities therein. The invoices do in fact mention under the particulars column preparation of mining plan and environmental clearances . ; for preparation of mining plan for hydro study, rain water harvesting plant etc. I find that these services are very much essential for the eventual manufacturing activities utilising limestone mined from the demarcated areas. Though the letters evidencing grant of mining lease to the appellant have not been filed, it is seen that the letters conveying environmental clearance do indicate the fact - Appeal allowed - decided in favor of the assessee.
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