2017 (3) TMI 59

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....sh Agarwal, AR for the Appellants Shri H V Girnikar, Advocate for the Respondent ORDER The present appeal has been filed by the Revenue against the order in original dated 27.12.2010 passed by Commissioner of Central Excise, Raipur. The dispute pertains to the cenvat credit availed by the respondent-assessee on certain input services described as 'site formation services; during the p....

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...., learned Commissioner concluded that the demand is not sustainable and accordingly, dropped the proceedings. Against the impugned order the present appeal has been filed on a very limited point. The CBEC vide Circular No. 385/18/98-CX dated 30.3.1998 has advised the field formations that whenever any audit objection is made by the AG (Audit), to safeguard revenue, a show cause notice is required ....

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....al and proper. 3.  Learned Commissioner has dropped the demand by taking a view that prior to mining service being included as a separate service for payment of Service Tax, the activities carried out by the contractors, such as excavation, drilling and removal of the overburdens, coal cutting etc. are covered under the category of site formation and clearance services. Service tax has bee....