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TMI Blog2017 (2) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... essential for the eventual manufacturing activities utilising limestone mined from the demarcated areas. Though the letters evidencing grant of mining lease to the appellant have not been filed, it is seen that the letters conveying environmental clearance do indicate the fact - Appeal allowed - decided in favor of the assessee. - E/41504/2016 - 42419/2016 - Dated:- 5-12-2016 - Shri Madhu Mohan Damodhar, Technical Member Shri Rohan, Adv. For the appellant Shri A. Cletus, ADC (AR) For the respondent ORDER The facts of the case are that the appellants are the manufacturers of cement and clinkers. On verification of input service details of input service credits taken by them, it appeared to the department that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.- Chen.) Ld. Advocate submits that the services availed by them were related to preparation of mining activities and environmental clearance where letters of intent for mining lease have been issued to them as aforesaid. He submits that these services were very much essential for compliance with the conditionalities attached to the letters of intent of lease dated 22.02.2012 and 23.02.2012. For these reasons, Ld. Advocate submits that the input services were availed were very much in the nature of eligible input services for the purpose under Rule 2 (l) of the Cenvat Credit Rules, 2004. 3. On the other hand, Ld. AR appearing on behalf of the Revenue vehemently opposes the submissions put forth by the Ld. Advocate and submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionalities to be fulfilled before full-fledged mining lease and environmental clearances are issued to the appellants. I also find that as per para 3 (a) of the said letters of intent, there is a requirement made on the appellant to furnish, before grant of mining lease, the mining plan as required under Rule 22 (4) of MCR, 1960, incorporating a progressive mine closure plan as per Rule 22 (5) (Va) of Mineral Concession Rules, 1960, in respect of the precise area communicated. The services availed by the appellants are very much towards compliance of the conditionalities therein. The invoices do in fact mention under the particulars column preparation of mining plan and environmental clearances . ; for preparation of mining plan for hydro s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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