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2015 (9) TMI 1463 - CESTAT NEW DELHI

2015 (9) TMI 1463 - CESTAT NEW DELHI - 2017 (47) S.T.R. 69 (Tri. - Del.) - Cenvat credit - availed input service credit towards service tax on full value of crushing charges paid for the entire crushing quantity of iron ore - short receipt of 2258.110 M.T. of iron ore - Held that:- the crushing charges charged by the job workers are 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 t .....

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Judicial) Present for the Appellant : Shri Manish Saharan, Advocate Present for the Respondent: Smt. Kanu Verma Kumar, JCDR ORDER This appeal is directed against the impugned order dated 30.07.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Raipur-I, wherein denial of cenvat credit of ₹ 52,547/- and equal amount of penalty imposed in the adjudication order, have been upheld. The facts of the case leading to this present appeal are that the appellant during the disp .....

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the appellant is not eligible for cenvat credit attributable to the input service on the said shortage quantity. The show cause notice issued in this regard culminated in the adjudication order dated 31st March, 2014, wherein the proposals made in the show cause notice was confirmed. In appeal the Commissioner (Appeals) also upheld the adjudication order. Hence the present appeal is before this Tribunal. 2. Shri Manish Saharan, the ld. Advocate appearing for the appellant submits that Rule 3 of .....

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