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TMI Blog2018 (6) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by both the contracts executed with RSMML, pertain to movement of mined ore to the crushing area where the ores are crushed for the purpose of concentrating. After the crushing, the minerals are further transported within the mines to a different area. It has been argued that the activity undertaken does not fall under the definition of ‘Cargo Handling Service’ which essentially deals with lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant entered into two work orders with M/s Rajasthan State Mines Minerals Limited (RSMML). The first one was for shifting of iron ore to the place where crusher was located and to load it. The second contract was for moving of the crushed ore from the crusher to the stacking area within the mines. For the consideration received by the appellant from RSMML, the Department was of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of R. K. Singhvi Company vs. CCE, Jaipur -II (Final Order No. 56457/2016 dt.28.11.2016), Sainik Mining Allied Services Ltd. vs. CCEC ST, BBSR -2008 (9) STR 531 (Tri.-Kolkata ) as also in CCE, Udaipur vs. M/s Balaji Builders and Contractors -2017-TIOL-3383-CESTAT-DEL. 3. Ld. AR justified the impugned order. 4. We have examined the appeal record carefully a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als from pithead to a specified area located within the mines will not be covered under Cargo Handling Service . The other decisions relied by the appellant have taken the view that similar activities of shifting of minerals within the mines area will be more appropriately classifiable under mining service which stands included w.e.f. 01.06.2007. 7. In the light of the above decisions, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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