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TMI Blog2013 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sahab Singh: These three appeals are filed by M/s. Hindustan Zinc Ltd. (hereafter referred to as appellant) as per details given below:- Appeal No. /OIA No. Period Duty Penalty 1. E/1090/11 10(CB) CE/JPR-II/2011 02/09 to09/09 1,11,568 2,000 Dated 7.2.11 2.E/1115/11 08(CB) CE/JPR-II/11 03/08 to01/09 72,093 Dated 7.2.11 3. E/1101/11 21(CB)CE/JPR-II/11 03/08 to 1/09 72,093 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 dated 29.6.10. Appellants challenged these order in original before Commissioner (Appeal) who vide OIA mentioned at S. No 1 and 3 in para 1 has rejected their appeals. OIO No 49/2010 dt. 29.6.2010 was reviewed by the Commissioner for imposing of less penalty by the original authority and Revenue filed an appeal before Commissioner (Appeal) who vide Order-In-Appeal material at S. No. 2 of Para 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such scraps from underground area, surface area and mill area to Central Store, wherefrom it is auctioned. Input services in question are in relation to repair and renovation of the factory and are very much covered in the definition of input services. 4. Ld. DR appearing for the Revenue reiterates the finding of lower authority and submits that these services are not used in relation to manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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