2017 (7) TMI 386

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..... ase Hindustan Zinc Ltd. Versus CCE, Jaipur-II [2013 (11) TMI 944 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
Shri Anil Choudhary, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Sh. Hemant Bajaj, Advocate for the appellant Sh. Dharam Singh, AR for the Respondent ORDER Per: Anil Choudhary The appellant is engaged in the manufacture of lead and zinc. In its captive mines, the appellants employ several Heavy Earth Moving Machineries (HEMM) for example, motor grader, wheel loader etc. for mining & procurement of ore, which is further used as a raw material by the appellant. These HEMM fall under Chapter 84 of the Central Excise Tariff Act, 1944 and Cenvat credit thereon is available as capital goo .....

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..... puts service as per the definition. (iii) The phrase 'activities relating to business' covers only those activities which occurred not specifically in the factory area of production e.g. in the offices or outside the factory and it does not even remotely cover those activities which have nothing to do with the manufacture. (iv) Expanding the meaning of the terms too much amounts to challenging the wisdom of the legislature. Further, in view of the above discussion, it is clear that the impugned service is neither used in or in relation to the manufacture of final products or clearance of final products upto the place of removal and therefore do not get covered under the definition of inputs service. 5. The appellants have filed the prese .....

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..... ed in 'activities related to business' as provided in the definition of input service for period upto 31.03.2011. It has been repeatedly held that the phrase activities related to business, is of wide amplitude and would cover even those services that have not been specifically provided in the inclusive clause of the definition of input service. Without prejudice to above, assuming without conceding that the demand is not sustainable on merits, it is submitted that extended period of limitation is not invocable in the present case. The proceedings in the present case have been initiated for the period from April 2007 to March 2012 by issuance of show cause notice dated 07.05.2012. There is no suppression of facts in the present case as all .....

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