https://www.taxtmi.com/caselaws?id=339556 Cenvat credit was admissible on service tax paid for excavation, drilling, removal of overburden and coal-cutting undertaken in mining operations, because those activities were treated as site formation and clearance services during the period when mining service was not separately taxable. The Revenue's challenge failed because the tax had been paid on services actually used in the assessee's operations, and the adjudicating and appellate authorities accepted that credit on that basis. The objection that the order breached Board circular instructions was rejected, as a circular cannot curtail or override a quasi-judicial determination. The impugned order was upheld and the departmental appeal failed. en-us Thu, 12 Jan 2017 00:00:00 +0530 Sat, 02 Sep 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339556 Cenvat credit was admissible on service tax paid for excavation, drilling, removal of overburden and coal-cutting undertaken in mining operations, because those activities were treated as site formation and clearance services during the period when mining service was not separately taxable. The Revenue's challenge failed because the tax had been paid on services actually used in the assessee's operations, and the adjudicating and appellate authorities accepted that credit on that basis. The objection that the order breached Board circular instructions was rejected, as a circular cannot curtail or override a quasi-judicial determination. The impugned order was upheld and the departmental appeal failed. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339556