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TMI Blog2016 (8) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants is less than the quantity of lump ore on which the crushing charges were paid. As pointed out by the appellant, the very same issue has been decided by the Tribunal’s various decisions. One such decision, is on the same set of facts. Therefore, by considering the same i.e. Indian Steel and Power Pvt. Ltd. Versus CCE, Raipur [2015 (12) TMI 1491 - CESTAT NEW DELHI], there is no justifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The appellant received lesser quantity from the job worker after crushing. The service tax relatable to the reduced quantity of ore received after crushing was sought to be denied by the Revenue on the ground that the said services are not used as input services in the manufacture by the appellant. 2. Ld. Counsel for the appellants submitted that the crushing charges and service tax thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax credit of service tax paid on crushing charges to the job worker. There is no allegation that the services are not availed by the appellant. The denial of a part of credit is only on the ground that the quantity of crushed ore received by the appellants is less than the quantity of lump ore on which the crushing charges were paid. As pointed out by the appellant, the very same issue has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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