2014 (1) TMI 1247

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..... 4, does not restrict the receipt of input services at the factory premises of the assessee like inputs and capital goods to be eligible for availment of credit on the same. In these circumstances, I find that the applicants are able to make out a prima facie case for total waiver of pre-deposit of Service tax and penalties. Accordingly, the requirement of pre-deposit of all dues adjudged is waived .....

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..... ure of sponge iron at their factory premises at Kandra. 4. I find from the record that the applicants have availed Cenvat credit of Service tax paid on the service provided by holistic consultancy services provided for preparation of mining plan at Dumri Coal Block, which is their captive mine. It is not in dispute that the service used in the said captive mine for production of coal which is ul .....

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