https://www.taxtmi.com/caselaws?id=450861 CESTAT Hyderabad held that transporting waste from mine head to dump yard within mine leased area constitutes goods transport agency service, not mining service, as appellant was not engaged in ore winning and agreement specified transportation rates per tonne. Feasibility study expenditure for acquiring coal mines outside India classified as market research agency service, not management consultancy service. Cenvat credit on tippers and dumpers supplied during output service was validly taken as these constituted primary requirements for providing supply of tangible goods service. Extended limitation period not applicable as appellant maintained regular books, filed returns regularly, and issues arose from revenue's change of opinion. Appeal allowed, demands set aside. en-us Thu, 14 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450861 CESTAT Hyderabad held that transporting waste from mine head to dump yard within mine leased area constitutes goods transport agency service, not mining service, as appellant was not engaged in ore winning and agreement specified transportation rates per tonne. Feasibility study expenditure for acquiring coal mines outside India classified as market research agency service, not management consultancy service. Cenvat credit on tippers and dumpers supplied during output service was validly taken as these constituted primary requirements for providing supply of tangible goods service. Extended limitation period not applicable as appellant maintained regular books, filed returns regularly, and issues arose from revenue's change of opinion. Appeal allowed, demands set aside. Case-Laws Service Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450861