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TMI Blog2019 (9) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, once the appellant paid the service tax on the royalty charges, then he is entitled to take the CENVAT credit on the same and the CENVAT credit cannot be denied at the appellant s end. Appeal allowed - decided in favor of appellant. - E/20692/2019-SM - Final Order No. 20730 /2019 - Dated:- 18-9-2019 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Shri H.Y. RAJU ADV For the Respondent : Shri Rama Holla, Superintendent(AR) ORDER The present appeal is directed against the impugned order dt. 29/03/2019 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the appellant submitted that the impugned order is not sustainable as the same has been passed without properly appreciating the facts and the law. He further submitted that the appellants are purchasing the iron ore which is an input from MC and the MC, on sale of the iron ore, collect the royalty charges on right to extract such iron ore and collect service tax thereon. The said service falls under Business Support Service. He further submitted that the only ground for denial of CENVAT credit is that the appellants are procuring the iron ore from M/s. SMIORE, M/s. NMDC and M/s. S.V. Srinivasulu and as per the Revenue these firms are supposed to pay the service tax on reverse charge basis. He further submitted that iron ore is a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant has purchased the iron order from the Monitoring Committee, Department of Mines and Geology and has paid the royalty charges and service tax thereon separately as shown in the tax invoice issued by the Monitoring Committee and it is also not disputed that such input was used for manufacture of Sponge Iron by the appellant. further I find that once the appellant paid the service tax on the royalty charges, then he is entitled to take the CENVAT credit on the same and the CENVAT credit cannot be denied at the appellant s end. This issue has been settled by various decisions of the Tribunal r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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