2017 (2) TMI 536

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..... that the appellants are the manufacturers of cement and clinkers. On verification of input service details of input service credits taken by them, it appeared to the department that they have wrongly taken and utilised the input service credit of Rs. 1,60,188/- based on the invoices towards pre-mining activities at Ottakovil village, Varagupadi Village and Kairullabad Village. Department took a vi .....

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..... lease for mining limestone dated 23.02.2012 in respect of Varagupadi village and letter dated 22.02.2012 in respect of Ottakovil and Kairullabad Village. He also relies upon the ratio of the following judgements:- 1. Deepak Fertilizers & Petrochemicals Corporation Ltd. Vs. CCE, Belapur 2013 (32) STR 532 (Bom.) 2. M/s. Automotive Coaches & Components Ltd. Vs. CCE 2015 (6) TMI 913 CESTAT Chennai .....

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..... ate and submits that only preliminary work has been carried out in the demarcated areas where mining of limestone was sanctioned vide these letters and not the proper lease agreement was submitted by the appellants. He further submits that there is no clarity as to whether limestone mined in such demarcated areas were being used in the manufacture by the appellants, hence the services availed by t .....

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..... e. No doubt, at the point of availing of the disputed services, full-fledged mining lease had not been granted to the appellants. Nonetheless, they have availed the said services only after issue of the letters of intent for grant of lease dated 22.02.2012 and 23.02.2012. These letters in fact carry certain conditionalities to be fulfilled before full-fledged mining lease and environmental clearan .....

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..... lising limestone mined from the demarcated areas. Though the letters evidencing grant of mining lease to the appellant have not been filed, it is seen that the letters conveying environmental clearance do indicate the fact. Further, though not on the same issue, the ratio of the Tribunal s decision in the case of Chettinadu Cement Corporation and M/s. Automotive Coaches & Components Ltd., relied u .....

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