2017 (1) TMI 299

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..... d with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. As per facts on record respondent is engaged in the manufacture of sponge iron falling under chapter 72 of the Central Excise Tariff Act, 1985. The appellant was availing the input service tax credit on the services of transportation of the goods by road for inward carriage of iron ore and coal used in the .....

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..... respect of inputs services used in the manufacture of exempted goods viz. iron ore fines and coal fines. On appeal the same was set aside by Commissioner (Appeals) and hence the present appeal by the Revenue. 3. After hearing the learned DR appearing for the Revenue, as nobody appeared for the respondents, I find that the sole issue required to be decided in the present appeal is as to whether th .....

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..... ue was again considered by the Tribunal in a recent decision passed in the case of M/s. SKS Ispat and Power Ltd. vide Final Order No. 52255/2016 dated 27.6.2016, by referring to the precedent decision, the order of the lower authorities requiring reversal in respect of iron ore fines was set aside. While doing so, the Tribunal had also taken note of the Larger Bench decision of the Tribunal in the .....

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