TMI Blog2017 (5) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... it is permissible - refund allowed - decided in favor of appellant. - ST/243/2009-SM, ST/244/2009-SM, ST/245/2009-SM, ST/246/2009-SM, ST/247/2009-SM, ST/248/2009-SM, ST/249/2009-SM, ST/250/2009-SM, ST/251/2009-SM, ST/252/2009-SM, ST/253/2009-SM, ST/254/2009-SM - Final Order No. 20489-20500 / 2017 - Dated:- 20-4-2017 - Shri S. S. Garg, Judicial Member Mr. N. Anand, Advocate For the Appellant Shri N. Jagadish, AR For the Respondent ORDER Per S. S. Garg The appellants have filed these 12 appeals directed against the impugned order dated 31.10.2008 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of 12 appeals by the common impugned order. Since the issue in all the 12 appeals are more or less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,943 Rs.451/- is not contested ST/250/2009 Feb-07 11,77,412 9,88,978 1,88,434 Rs.55,769/- is not contested ST/251/2009 Oct-06 28,51,079 17,81,085 10,69,994 Rs.2,85,757/- is not contested ST/252/2009 Apr-07 34,03,592 6,38,421 27,65,171 Rs.17,013/- is not contested ST/253/2009 Jun-07 23,08,268 5,62,922 17,45,34 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed various input services such as technical analysis services,; C F services; repairs and maintenance of capital goods; drilling, blasting and excavation services; security services; professional services; GTA services; telephone service; commission paid to procure export orders services, contractors rendering loading, screening and laying of roads inside the mines, etc. The adjudicating authority vide Orders-in-Original partially allowed the refund and partially rejected the refund, the details of which are given in the table. The adjudicating authority rejected the refund claim in respect of clearing and forwarding services; professional services; loading, screening and road laying / repair services inside the mines; bank charges and BA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture or production and is liable for payment of duty of excise since the iron ore is a excisable goods within the meaning of Section 2(d) of Central Excise Act, 1944 read with Chapter Heading 2601 of the First Schedule to the CETA, 1944. He also submitted that the adjudicating authority has partially allowed refund of CENVAT credit on various other services by construing the same to be used in or in relation to the manufacture of the goods and the Department has not filed any appeal against the allowing of refund by the adjudicating authority. He also submitted that all these input services fall in the definition of input service in terms of Rule 2(l) of CCR. He also submitted that all these services have been held to be input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order, the Commissioner (A) has gone beyond the show-cause notice as well as the grounds of appeal filed by the appellant. In fact, the Commissioner (A) has misconstrued the definition of mining activity and has wrongly held that it does not amount to manufacture whereas the mining activity amounts to manufacture and is an excisable goods within the meaning of Section 2(d) of Central Excise Act, 1944. Further, the definition of input service has been given very wide interpretation by various courts in the decisions cited supra. The expression in Rule 2(l) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
