2017 (10) TMI 1414

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.... For The Respondent. B. Ravichandran : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. UDZ-EXCUS-OOO-COM-0025-15-16 dated 27.08.2015 passed by the Commissioner of Central Excise, Udaipur. 2. The dispute in the present appeal is eligibility of the assessee-Appellants for Cenvat Credit on "Diamond Core Drilling Services" availed by them in their capt....

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....s. 4. The learned DR for the Revenue supported the findings of the original authority and stated that drilling operation is not with reference to extraction of zinc ore for further manufacture. Accordingly, denial is justified. 5. We have heard both sides and perused the material available on record. It appears that the facts are that Service Tax has been paid on the „Diamond Core Dril....