2013 (8) TMI 306

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....nt: Shri M.S. Negi, AR JUDGEMENT Per Sahab Singh: These three appeals are filed by M/s. Hindustan Zinc Ltd. (hereafter referred to as appellant) as per details given below:- Appeal No. /OIA No. Period Duty Penalty 1. E/1090/11 10(CB) CE/JPR-II/2011 02/09 to09/09 1,11,568 2,000 Dated 7.2.11 2.E/1115/11 08(CB) CE/JPR-II/11 03/08 to01/09   72,093 Date....

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....ule 15 of the Cenvat Credit Rules vide order No 49/2010 date 29.6.10 and 50/2010 dated 29.6.10. Appellants challenged these order in original before Commissioner (Appeal) who vide OIA mentioned at S. No 1 and 3 in para 1 has rejected their appeals. OIO No 49/2010 dt. 29.6.2010 was reviewed by the Commissioner for imposing of less penalty by the original authority and Revenue filed an appeal before....

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....ones. Appellant has given contract for Dismantling, Sorting and transportation of such scraps from underground area, surface area and mill area to Central Store, wherefrom it is auctioned. Input services in question are in relation to repair and renovation of the factory and are very much covered in the definition of input services. 4. Ld. DR appearing for the Revenue reiterates the finding of ....

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....actory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and securit....