CESTAT upheld taxpayer's position on multiple service tax...

CESTAT upheld taxpayer's position on multiple service tax disputes for period 2013-2016. Tribunal held mining of iron ore constituted production under Central Excise Act's negative list, exempting it from service tax liability per Sesa Goa precedent. Free diesel supply by third party could not be included in taxable service value as it was not contractual consideration between service provider and recipient. Irregular Cenvat credit availment was partially allowed where taxpayer provided adequate documentation, but denied where supporting documents were absent. Extended limitation period was rejected due to department's prior knowledge. Transportation service tax under reverse charge mechanism demand was remanded for rate recalculation. Personal penalty on individual director was set aside due to insufficient evidence of responsibility. Appeal substantially allowed except for ineligible credit claims lacking proper documentation.

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