https://www.taxtmi.com/caselaws?id=33573 The appellants' claim for Cenvat credit on Service Tax paid for outward transportation was disallowed as it did not qualify as an 'input service' for final excisable goods. The Commissioner rejected their arguments that mining processes constituted manufacturing, emphasizing that transportation to the port for export did not entitle them to credit. The Tribunal upheld penalties imposed under Rule 15(3) of CCR, 2004 and Section 76 of the Finance Act, 1994, directing pre-deposit to avoid dismissal of the appeal due to non-compliance. en-us Fri, 25 Jul 2008 00:00:00 +0530 Tue, 26 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33573 The appellants' claim for Cenvat credit on Service Tax paid for outward transportation was disallowed as it did not qualify as an 'input service' for final excisable goods. The Commissioner rejected their arguments that mining processes constituted manufacturing, emphasizing that transportation to the port for export did not entitle them to credit. The Tribunal upheld penalties imposed under Rule 15(3) of CCR, 2004 and Section 76 of the Finance Act, 1994, directing pre-deposit to avoid dismissal of the appeal due to non-compliance. Case-Laws Service Tax Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33573