https://www.taxtmi.com/caselaws?id=342361 Mining activity and the production of iron ore were treated as part of the manufacture of excisable goods for CENVAT refund purposes, so refund could not be denied on the footing that iron ore was not a manufactured product. The Tribunal also applied a broad construction of input service under the CENVAT Credit Rules, holding that services used directly or indirectly in relation to manufacture and export, including clearing and forwarding, professional services, loading and screening, internal road repair, bank charges, and export commission, could qualify for refund under Rule 5. Refund was excluded only for amounts not claimed or not supported by documents. en-us Thu, 20 Apr 2017 00:00:00 +0530 Tue, 02 May 2017 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342361 Mining activity and the production of iron ore were treated as part of the manufacture of excisable goods for CENVAT refund purposes, so refund could not be denied on the footing that iron ore was not a manufactured product. The Tribunal also applied a broad construction of input service under the CENVAT Credit Rules, holding that services used directly or indirectly in relation to manufacture and export, including clearing and forwarding, professional services, loading and screening, internal road repair, bank charges, and export commission, could qualify for refund under Rule 5. Refund was excluded only for amounts not claimed or not supported by documents. Case-Laws Service Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342361