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TMI Blog2025 (2) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... thority of India (herein after referred as the appellants / SAIL) and one appeal is filed by Revenue. As all these four appeals are filed against the Order-in-Original No. DGR-EXCUS-COM-000- 023-16-17 dated 14.02.2017 passed by the Commissioner of Customs, Central Excise & Service Tax Durgapur Commissionerate Satyajit Roy Sarani, City Centre, Durgapur-713216. As all these appeals emanate from the same Order-in-Original, they are taken up together for decision by a common order. 2. Briefly stated facts of the case are that on August 14, 2012, a show cause notice was issued to SAIL alleging irregularly availed CENVAT Credit amounting to Rs. 2,03,64,507/- (including cess), in respect of CENVAT Credit availed on inputs, capital goods and input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and dropped the proceedings against the same under the said show cause notices. Being aggrieved by the said order dated November 30, 2015 to the extent it was against it, SAIL has preferred the appeal, E/75262/2016, being the subject matter herein. 2.2. On January 04, 2016 and December 01, 2016, two periodical show cause notices were issued by the Commissioner of Customs, Central Excise & Service Tax, Durgapur containing similar allegations and similar proposals, including proposal to disallow alleged irregularly availed CENVAT Credits of amounts specified in the said show cause notices covering the period December 2014 to June 2016. These said show cause notices resulted in a common adjudication order dated February, 2016, wherein also av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it availed and utilised by the appellant against the ISD documents issued by the Bolani Mines was legal and valid and whether Bolani Mines can be termed as Input Service Distributor under Rule 2(l) of the CENVAT Credit Rules. 3.1. The appellant submits that the issues involved are no more res integra, as this Tribunal has already decided these issues in favour of the appellant in their own cases, with respect to the companies located at other places and for different periods. In support of this claim, the appellant cited the following decisions: i) Steel Authority of India Ltd. Vs. Commissioner of CGST & CX, Central Excise 2023 (12) TMI 1062-CESTAT- KOLKATA ii) Steel Authority of India Ltd. Vs. Commissioner of Central Excise and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (12) TMI 1062- CESTAT Kolkata is reproduced below: "5. We find that the issue is no longer res integra as this Tribunal has already decided the same issue in their own case for the period June 2016 to June 2017, reported as Steel Authority of India Ltd. v. Commissioner of CGST & CE, Bolpur 2023 (12) TMI 1062- CESTAT Kolkata, wherein, on similar facts, it has been held by this Tribunal that the Appellant is entitled to avail CENVAT Credit of input services relating to captive mines. The present appeal covers the period 2006- 07 to 2011-12 (up to June 2012), for the same unit. The relevant part of the said decision is reproduced below: 5 Appeal No.: E/71440/2013-DB "7. We observe that the issue to be decided in the present appeal is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata. The relevant paras of the said decision are reproduced below : ........... 9. By relying on the decision cited above we hold that the Appellant is eligible to avail CENVAT Credit of input services relating to captive mines, which is distributed to the Appellant vide ISD invoices. Hence, we hold the demand of reversal of Cenvat credit along with interest and penalty confirmed vide the impugned order dated 30.09.2019, is not sustainable." 6. In view of the above discussions, we hold that the mines and the Appellant's manufacturing unit belongs to one legal entity, which is engaged in manufacture of dutiable goods. Therefore, we hold that the observation given by the Ld. Commissioner that distribution of credit by the mines is in con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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