2016 (8) TMI 629

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....he appellant. Rep. by Shri Dharam Singh, AR for the respondent. ORDER These appeals are against orders dated 9.2.2016 and 7.1.2016 of Commissioner (Appeals), Raipur. The appellants are engaged in the manufacture of Sponge Iron liable to central excise duty. They are availing service tax credit on crushing charges paid for  crushing lump ore to powder. The payment of crushing charges ....

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....on the various decided cases on similar set of facts. One such decision is vide  Final Order Nod.53237/2015-SM (BR) dated  26.10.2015  in the case of  Indian Steel and Power Pvt. Ltd.   The Tribunal relying on the earlier decided cases held that the denial of credit is not justified in such circumstances. 3. Ld. AR reiterated the findings of the lower authority. ....