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Commissioner of Central Excise, Tiruchirapalli Versus M/s Chettinad Cement Corporation Ltd

2015 (10) TMI 2217 - CESTAT CHENNAI

Denial of CENVAT Credit - input services of Geological Consultant Service and Construction of Walls and Concrete Work - Held that:- Order of that authority reveals that services of Geological Consultant was necessary for the mine, for which, the serv .....

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eals) has shown justification as to requirement of the construction in the mining area. Therefore, there is no difference to the finding of the authority as to the eligibility of Cenvat credit of the services above availed i.e., for construction of W .....

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ORDER Per D N Panda The order of Commissioner (Appeals) dealt with only two issues. First one is the Geological Consultant Service used for the mine and second is the Construction of Walls and Concrete Work made in the mining area. While these two i .....

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