2017 (9) TMI 211

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....l) For Applicant(s): Shri Mukund Chauhan, Chartered Accountant For Respondent(s): Ms Nitina Nagori, Authorised Representative ORDER Per: Dr D.M. Misra These four appeals are filed against respective Orders-in-Appeals i) OIA-CCESA-VAD-APP-II-SSP-034-035-2014-15 dt 22/12/2014 - SURAT-II ii) OIA-CCESA-VAD-APP-II-VK-316-2016-17 dt 18/10/2016 and iii) OIA-CCESA-VAD-APP-II-VK-307-2016-17 ....

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....could not be used in the process of manufacture, hence were sold as such. Alleging that the Marble lumps, which were sold after screening, being cleared 'as such', and accordingly, proportionate Cenvat Credit availed on various 'input services' for the said trading activity is recoverable, accordingly, periodical demand notices for the period from November 2011 to March 2015. On adjudication, the ....

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....ce' 'Cargo Handling Service', 'Maintenance and Repair Service', 'GTA Service' etc., which were utilised in the manufacture of Calcium Carbonate and demand of 6% of the value of the Marble Lumps which were sold after screening is unsustainable in law. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that short issue needs to be decided is: whether....