TaxTMI 
TaxTMI 
2017 (5) TMI 99
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.... the Commissioner (A) has disposed of 12 appeals by the common impugned order. Since the issue in all the 12 appeals are more or less identical, therefore all the 12 appeals are being disposed of by this common order. The details of the 12 appeals are given in the table below: Appeal No. Period Involved Refund Claimed Refund Sanctioned Refund Denied Amounts not contested in appeal ST/243/2009 Jan-07 13,36,353 4,19,626 9,16,727 Nil ST/244/2009 May-07 10,71,974 2,22,561 8,49,413 Nil ST/245/2009 Jul-07 14,36,035 4,48,640 9,87,395 Nil ST/246/2009 Dec-07 1,64,850 9,030 1,55,820 Rs.276/- is not contested ST/247/2009 Nov-07 10,29,850 1,52,478 8....
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.... tax paid on various input services in terms of Rule 5 of CENVAT Credit Rules (CCR). The appellant filed refund claims seeking refund of CENVAT credit for the period from October 2006 to December 2007 (except for the month of March 2007 and October 2007). All the refund claims were within the time limit and not barred by limitation. The appellant for the purpose of manufacture/production of iron ore and export thereof has procured various input services such as technical analysis services,; C & F services; repairs and maintenance of capital goods; drilling, blasting and excavation services; security services; professional services; GTA services; telephone service; commission paid to procure export orders services, contractors rendering load....
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....nnot make out a new case or new ground particularly when the Department has not filed any appeal/cross appeal), for this appellant placed reliance on the decision in Hindustan Polymers Co. Ltd. vs. CCE: 1999 (106) ELT 12 (SC) and Saci Allied Products Ltd. vs. CCE : 2005 (183) ELT 225 (SC). He further submitted that the Commissioner (A) has failed to appreciate that the activity of mining is construed in law to be an activity of manufacture or production and is liable for payment of duty of excise since the iron ore is a excisable goods within the meaning of Section 2(d) of Central Excise Act, 1944 read with Chapter Heading 2601 of the First Schedule to the CETA, 1944. He also submitted that the adjudicating authority has partially allowed r....
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.... order. 6. After considering the submissions of both the sides and perusal of the material on record, I find that the adjudicating authority has allowed the refund on few input services and rejected the refund only for clearing and forwarding services; professional services; loading, screening and road laying; bank charges and commission paid to foreign agent for procuring export orders and the Department has not filed any appeal against the same. Further, I also find that in the impugned order, the Commissioner (A) has gone beyond the show-cause notice as well as the grounds of appeal filed by the appellant. In fact, the Commissioner (A) has misconstrued the definition of mining activity and has wrongly held that it does not amount to m....