9911796707
TMI Blog2017 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... tivities carried out by the contractors, such as excavation, drilling and removal of the overburdens, coal cutting etc. are covered under the category of site formation and clearance services - Service tax has been paid by the contractors under the category of site formation and clearance services. Since there is no dispute that such services have been used, it is concluded that service tax paid i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid by these contractors was availed as Cenvat credit by the respondents. The Accountant General (Audit), Raipur conducted audit of the tax accounts of the respondent and made an audit objection that the credit to the extent of ₹ 2,60,01,656/- availed by the respondent was improper since the activities covered in these services are in the nature of mining of coal or minerals which has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objections are settled, if the Revenue is not in agreement with such objections. The only ground for filing the present appeal is that the learned Commissioner has passed the impugned order disregarding these instructions. 2. Heard Shri Yogesh Agarwal, learned DR as well as Shri H V Girnikar, learned Counsel for the respondent. The learned DR supported the appeal and prayed for setting aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that service tax paid is available as cenvat credit. 4. We find ourselves in agreement with the learned Commissioner in his views. It is settled law that CBEC Circular cannot take away the power of quasi judicial authorities. The only ground cited sought by Revenue to challenge the impugned order is that it has been passed disregarding the Boards' instruction. We are of the view that impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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