2014 (8) TMI 506

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....ppellant. Mrs. R.K. Jagdev, SDR, for the Respondent. ORDER All the stay petitions are being disposed of by a common order as the issue involved is identical. The lower authorities have denied the benefit of Cenvat credit of service tax paid on services availed by the applicants/appellants for dismantling/handling of unusable material and its transportation. 2. After hearing both s....

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..../MS Pipes, Rubber etc. The appellant has given contract for dismantling, sorting & transportation of such scraps from underground area & surface area of all mines & mill area to Central Store, Zawar Mines. The scrap is first dismantled from the main machine, then the various sorts of scrap are sorted into separate categories and then the same is transported by the contractor to the Central Stores ....

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....tries Ltd. reported in 2008 (12) S.T.R. 468 (Tri.-LB) (ii)    Coca Cola India P. Ltd. v. CCE, Pune-II reported in 2009 (15) S.T.R. 657 (Bom.) (iii)   Goodyear India Ltd. v. CC, Bombay reported in 1997 (23) RLT 120 (S.C.) = 1997 (95) E.L.T. 450 (S.C.). (iv)   CCE, Nagpur v. Manikgarh Cement Works reported in 2010 (18) S.T.R. 275 (Tri.-Mum.) (v) &n....