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TMI Blog2017 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... nd lead concentrates falling under Chapter 26 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants have an ore concentration facility at Dariba, where mined ores, containing mud/impurities, are brought for washing and concentrating the said ore, for sending the same to their captive smelters for smelting. The ore concentrates are liable to duty on which appropriate excise duty has been discharged by the appellant. For the purpose of washing, appellant is drawing water from various dams to the appellant's factory by aid of pipelines. The pipelines were laying by the appellant. 3. The dispute in the present appeal is whether the service received in relation to laying of the pipelines from Matrikundia Dam to Dariba for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. CCE, Belapur - 2013 (32) STR 532 (Bom.) have examined in detail the legal provisions applicable in such instances. The Hon'ble High Court found as below:- 5. Now at the outset it must be noted that Rule 3(1) allows a manufacturer of final products to take credit inter alia of Service Tax which is paid on (i) any input or capital goods received in the factory of manufacturer of the final product; and (ii) any input service received by the manufacturer of the final product. The subordinate legislation in the present case makes a distinction between inputs or capital goods on the one hand and input services on the other. Clause (i) above provides that the Service Tax should be paid on any input or capital goods received in the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs only to these two categories viz. for the procurement of inputs and for the inward transportation of inputs. This interpretation which has been placed by the Tribunal is ex facie contrary to the provisions contained in Rule 2(l). The first part of Rule 2(l) inter alia covers any services used by the manufacturer directly or indirectly, in or in relation to the manufacture of final products. The inclusive part of the definition enumerates certain specified categories of services. However, it would be farfetched to interpret Rule 2(l) to mean that only two categories of services in relation to inputs viz. for the procurement of inputs and for the inward transportation of inputs were intended to be brought within the purview of Rule 2(l) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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