Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable

Usha Martin Limited Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that denial of credit of service tax stating that coal and iron ore mines situated away from the factory is unsustainable as no material has been placed on record by the revenue to substantiate that the mines were owned by separate entities. Facts- The Appellant has a manufacturing facility at Adityapur Industrial Area, Gamharia, Jamshedpur, engaged in the manufacture of dutiable iron and steel products falling under Chapter 72 of the CETA. Iron ore and coal are essential inputs for manufacture of the sa...