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2017 (3) TMI 59 - CESTAT NEW DELHICENVAT credit - site formation services - respondent outsourced, mining activities from their captive coalmines to various private parties - Held that: - prior to mining service being included as a separate service for payment of Service Tax, the activities carried out by the contractors, such as excavation, drilling and removal of the overburdens, coal cutting etc. are covered under the category of site formation and clearance services - Service tax has been paid by the contractors under the category of site formation and clearance services. Since there is no dispute that such services have been used, it is concluded that service tax paid is available as CENVAT credit - appeal dismissed - decided against Revenue.
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