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TMI Blog2018 (4) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the same is transported upto the crusher and it is finally weighed at the weigh bridge and on such quantum of Lignite, the Central Excise duty is paid - the assessee-Respondents will be entitled to the credit of Service Tad paid on such mining and transportation upto the point of weigh bridge - appeal dismissed - decided against Revenue. - Excise Appeal Nos. 50511 And 50645 of 2017 - Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mining of Lignite which is further used in the power plant to generate electricity. The Central Excise duty is payable, during the relevant period, on Lignite. However, electricity is exempted. The dispute in the present appeals is that, the assessee-Respondents availed Cenvat credit of the Service Tax paid by M/s KSK Mineral Resources Ventures Pvt. Ltd., who were engaged for excavation of Lign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. 5. It is the submission of the learned DR that since the generation of electricity is an exempted activity, Service Tax paid on excavation and transportation of the Lignite is not entitled for input service credit. To a specific query from the Bench, he submitted that the Central Excise duty is payable on Lignite whose quantum is assessed at the weigh bridge. The learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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