TMI Blog2015 (9) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming to the definition of “input service”. Further, the said service having been received by the appellant and duly accounted for, based on the valid service tax invoice, the statutory requirements contained in the cenvat statute had been duly complied with for taking the cenvat credit. Further, it is found that there is no stipulation or embargo created in the cenvat statute in dealing wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had availed input service credit towards service tax on full value of crushing charges paid for the entire crushing quantity of iron ore to M/s.Baldev Alloys Private Limited and M/s. Hera Industries Limited. The contention of the Department is that out of 7782.100 M.T. of iron ore, 5523.990 M.T. of iron ore was received by the appellant for use in or in relation to manufacture of sponge iron. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service providers has not been disputed by the Department as an input service, and as such denial of cenvat benefit is not maintainable. 3. Per-contra, Mrs. Kanu Verma Kumar, the ld. JCDR appearing for the respondent reiterates the findings recorded in the impugned order and submits that confirmation of service tax demand is in conformity with the cenvat statute. 4. I have heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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