9911796707
TMI Blog2024 (8) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... n-Appeal No.138/2008 dated 31.10.2008 now stands set aside by this Tribunal [ 2017 (5) TMI 99 - CESTAT BANGALORE ] wherein it was observed that ' I also find that in few appeals which are cited in the table, the assessee has not contested certain amount on account of not having sufficient document in their possession and to that extent I reject their refund claims.' Similarly in [ 2017 (10) TMI 500 - CESTAT BANGALORE ] in the appellant s own case for the period October 2006 to September 2007, relying upon the above decision of this Tribunal, the impugned orders were set aside and allowed the refund claims filed by the appellant. Eligible input service or not - mining activity amounts to manufacture or not - HELD THAT:- Taking into c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) in the impugned order No.186/2010 dated 30.09.2010 and No. 195/2010 dated 29.10.2010. 3. The learned counsel on behalf of the appellant submitted that the appellant is a 100% EOU engaged in the manufacture and export of iron ore lumps and fines classifiable under Chapter 2601 of the CETA, 1985. It is submitted that the process of extraction of iron ore amounts to manufacture of excisable goods in terms of Section 2(f) of the Central Excise Act, 1944. The appellant received various input services on which Service Tax was paid and availed CENVAT credit of the same in terms of Rule 2(l) of the CENVAT Credit Rules, 2004. Since there were no Domestic Tariff Area (DTA) clearances and they undertook only exports, the CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is eligible for the refund of unutilised CENVAT credit used in the goods that were exported during the period January 2008 to March 2009. 6. In Appeal No.ST/2729/2010, as seen from the Order-in-Original No.355/2009 dated 31.12.2009, the Original Authority held that the said Appellate Authority vide OIA No.138/2008 disallowed the appeal of the claimant by relying on the decision in the case of .. accordingly, the Appellate Authority dismissed the appeal of the claimant. Aggrieved by the aforesaid OIA, appeal was filed before Hon ble CESTAT on 30.03.2009, which is pending and is not stayed. Respectfully following the findings of the Commissioner (Appeals) in the OIA No.138/2008 dated 31.10.2008 and the above decisions of the Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (A) has misconstrued the definition of mining activity and has wrongly held that it does not amount to manufacture whereas the mining activity amounts to manufacture and is an excisable goods within the meaning of Section 2(d) of Central Excise Act, 1944. Further, the definition of input service has been given very wide interpretation by various courts in the decisions cited supra. The expression in Rule 2(l) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes has not been properly appreciated by the lower authorities. Further, I also find that the CBEC vide Circular No.943/4/2011-CX has also clar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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