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2017 (6) TMI 324 - AT - Central ExciseCENVAT credit - inputs - lubricants / lubricating oils which have been used by the appellant for dumpers which have been used in mines - Held that: - For the production of coal, the entire mine becomes the place of manufacture and since the disputed goods are no doubt used in relation to the manufacture of excisable goods, the said goods will fall under the purview of the definition of input for availment of CENVAT credit - credit allowed. Water sprinkler system - Held that: - it is evident that the use of water sprinkler systems is within the mine area and these goods are very much covered under the definition of inputs - credit allowed. CENVAT credit - input services - tyre re-treading services - maintenance of vehicles - The essence of the ground is that heavy earthmoving vehicles such as dumpers are not considered as capital goods and hence the services incidental to their maintenance will not be eligible to take credit - Held that: - The definition of input service is inclusive and wide in nature and includes any service used in or in relation to the manufacture of final products. It is not in dispute that the subject services are used in relation to dumpers which are used in mines for producing coal on which excise duty has been paid - credit allowed. Security services - penalty - Held that: - the appellant has taken credit for the Security service used for housing colony by mistake. Upon realization of their mistake, they have promptly reversed the said amount along with applicable interest even before the same was noticed by the Department and SCN was issued for reversal of the same - the availment of credit was by mistake and no penalty is imposable. Appeal allowed - decided in favor of appellant.
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