2017 (8) TMI 1502

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..... the factory premises but within the mining area. So, these services are connected with the manufacture of the final product and prima facie eligible for cenvat credit - case remanded back to adjudicating authority for fresh decision after examining the nexus between the services and the final product of the appellant - appeal allowed by way of remand. - Excise Appeal No. 51849 of 2015 - Final Or .....

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..... n ore concentration facility at Rampuram Agucha, in the mining area. The appellant availed various services and claimed the cenvat credit of service tax paid on the same, but the same was disallowed by the authorities below by mentioning that the services were availed outside the factory premises. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we heard Shr .....

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..... e manufacture of the final product and prima facie eligible for cenvat credit. When it is so, then we set aside the impugned order and remand the case back to adjudicating authority for fresh decision after examining the nexus between the services and the final product of the appellant. Adjudicating authority to examine the issue afresh but by providing a reasonable opportunity to the appellant. F .....

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