2014 (5) TMI 841

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....er Archana Wadhwa: After hearing both sides, I find that the dispute in the present appeal relates to the availment of inputs credit in respect of service tax paid on mining, survey and map makings services availed in the appellants mines located away from the factory premises, for excavation of lignite. 2. The original adjudicating authority has disallowed the same on the ground that same being....