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TMI Blog2017 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... al input which is used in the mines attached to the factory. The service tax credit availed under dispute, is towards consultancy service in connection with raising the embankment/ dam which is in connection with the procurement of the input, water - credit allowed. Appeal allowed - decided in favor of appellant. - E/50887-50888/2014-EX[DB] - A/55017-55018/2017-EX[DB] - Dated:- 11-7-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Present Shri Hemant Bajaj, Advocate for the appellant Present Shri R.K. Mishra, DR for the respondent ORDER Per: V. Padmanabhan 1. Appellant, (Dariba, Rajsamand unit) is engaged in manufacture of Zinc Lead Concentrates falling under Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by the appellant on the Consultancy service was availed as credit by them, claiming as an eligible input service defined under Rule 2 (1) of the Cenvat Credit Rules, 2004. 4. The Department is of the view that the service tax credit availed on the above services was not proper since these services are not integrally connected either directly or indirectly with the manufacturer of concentrated ore, as defined under Rule 2(l) of the Cenvat credit Rules, 2004. Accordingly, vide the impugned orders dated 28/11/2013, the Adjudicating Authority disallowed the Cenvat credits. Aggrieved by the orders, the two appeals have been filed which are being disposed off through this common order. 5. With the above background, Shri Hemant Bajaj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elines for water supply to the mines. We find that the issue has been settled in favour of the appellant in several decisions in the appellant s own case. After considering the decisions relied upon, we find that the issue is no more resintegra and is covered in favour of the appellant. Consequently, the impugned order is set aside and the appeal is allowed with consequential benefit, if any, to the appellant. II. Appeal No.E/50888/2014 Ex-[DB] 10. The definition of input service covers any service used by a manufacturer directly or indirectly in or in relation to the manufacture of products. The second part (inclusive) part of the definition covers various services used in relation to the business of manufacturing the final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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