2019 (10) TMI 318

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....(AR) for the Respondent ORDER PER: D.M. MISRA This appeal is filed against OIA No.NGP/EXCUS/000/APPL/85/ 17-18/1037, dt.27.03.2018, passed by Commissioner (Appeals), CE & GST, Nagpur. 2. Briefly stated the facts of the case are that the Appellants, inter alia, are engaged in the production of 'Coals' falling under the Chapter 27 of Central Excise Tariff Act 1985. During the relevant pe....

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.... hence, the present appeal. 3. Learned Advocate Shri D.H. Dharmadhikari for the Appellant has submitted that the credit of Rs. 4,21,267/- was availed with reference to items viz. isolation stopping area and ventilation area within the mines, which is mandatory to be maintained as per Mines Act. It is his contention that in the amended definition of 'input service', credit was inadmissible when ....