2017 (2) TMI 763

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....na Wadhwa, Member (J) Shri Krishan Mohan Menon, Advocate, for the Appellant. Shri M.R. Sharma, DR, for the Respondent. ORDER The appellants are engaged in providing the services of crushing of iron ore lumps in their crusher plate and are registered with the Department of Service Tax under the category of "Business Auxiliary Services". 2. The dispute in the present appeal relat....

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....s to why the credit would not be available, stands given in the SCN. 3. The show cause notice culminated into an order passed by the Adjudicating Authority and upheld by Commissioner (A). It is seen that during appeal proceedings appellant produced a Chartered Engineer certificate dated  16-10-2008 certifying that the goods in question were used either as capital goods in their factor....

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....tor ground that the same relates to the purchase of the goods prior to the date of certificate cannot be appreciated, inasmuch as the certificate reflects upon the use of the goods and is not relatable to the date of purchase of the goods. Such use irrespective of the purchase of the goods is required to be examined by the authorities below. Such examination can be done based upon the Chartered En....