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Commissioner of Central Excise, Customs and Service Tax Versus M/s. Vibhutigudda Mines Pvt Ltd.

2017 (9) TMI 1196 - CESTAT BANGALORE

Refund of CENVAT credit - services utilized by the respondent for extraction of iron ore and fines and exporting the same - denial on the ground that these services are not used in or in relation to providing of any output services and respondent is not a manufacturer - Held that: - these services are used in or in relation to the extraction of iron ore which are exported by the respondent - reliance placed in the case of COMMISSIONER OF CUSTOMS, BANGALORE Versus ANZ INTERNATIONAL [2008 (6) TMI .....

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Ravindran This appeal is filed by the Revenue against Order-in-Appeal No.304/2009 dated 24.7.2009. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding refund of service tax paid on the various services utilized by the respondent for extraction of iron ore and fines and exporting the same. The adjudicating authority was of the view that these services are not used in or in relation to providing of any output services and respondent .....

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urt of Karnataka in the case of Commissioner of Customs, Bangalore vs. ANZ International: 2009 (233) ELT 40 (Kar.). 5. I find that the services on which the first appellate authority has held that the respondent is eligible for the service tax credit are: (i) Technical inspection and Certification Service (ii) Security Agency s Service (iii) Management, Maintenance or Repair service (iv) Telecommunication Service (v) Chartered Accountant s service (vi) Courier Services (vii) Port Services (viii) .....

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Court of Karnataka and the ratio thereof are reproduced herein below: 2. The ground of attack of the impugned order is that the CESTAT has committed an error in law in not appreciating the fact that the products being manufactured by the claimant which are chargeable to NIL rate of duty by the Tariff itself and the Cenvat credit can be allowed in terms of the provisions of CGR and not otherwise (by way of referring to other concessions available to EOU subject to final orders) and further conten .....

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o the above said grounds urged in this appeal, we have carefully examined the same to find out as to whether the aforesaid substantial question of law would arise or not for our consideration in this Appeal. The CESTAT, having regard to the undisputed fact that the respondent is 100% Export Oriented Unit (for short ECU ) in respect of which, benefit of CENVAT Credit Rules, 2004 is available for the inputs which will be used for manufactured goods of 100% export. Therefore, the Tribunal has appli .....

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