31 July 2014
Suppose a company X is having the following business. It extracts Ore(exempted) from Mines and does the following thing: A. Process it and make excisable goods at its own factories which are away from Mines. B. Sales some part of it. C. COnvert to Excisable goods through EPA's.
The mining Job is carried out by a contractor. Whether the company can take the credit of service tax paid on excavation?