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M/s. Shree Hare Krishna Sponge Iron Ltd. Versus CCE & ST, Raipur

Full service tax credit - eligibility - service tax paid on crushing charges to the job worker - Held that:- there is no allegation that the services are not availed by the appellant. The denial of a part of credit is only on the ground that the quan .....

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, is on the same set of facts. Therefore, by considering the same i.e. Indian Steel and Power Pvt. Ltd. Versus CCE, Raipur [2015 (12) TMI 1491 - CESTAT NEW DELHI], there is no justifiable reasons for denial of part of credit of service tax availed by .....

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t. Rep. by Shri Dharam Singh, AR for the respondent. ORDER These appeals are against orders dated 9.2.2016 and 7.1.2016 of Commissioner (Appeals), Raipur. The appellants are engaged in the manufacture of Sponge Iron liable to central excise duty. The .....

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tity from the job worker after crushing. The service tax relatable to the reduced quantity of ore received after crushing was sought to be denied by the Revenue on the ground that the said services are not used as input services in the manufacture by .....

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any quantity of ore from the job worker. Since they have paid service tax to obtain crushed ore, denial of part of credit is not legally justified. He relied on the various decided cases on similar set of facts. One such decision is vide Final Order .....

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