https://www.taxtmi.com/caselaws?id=764567 CESTAT New Delhi held that PJL, a cement manufacturer, was liable for service tax on mining services rendered to another party, having suppressed facts by not obtaining service tax registration or filing returns. The tribunal sustained the service tax demand with interest and penalties. However, PJL could not claim CENVAT credit on services received from ART as these were unrelated to cement manufacturing. The tribunal ruled that irregularly availed CENVAT credit should be recovered within normal limitation period, not extended period, as suppression of facts was not established. Penalties on certain individuals under excise rules were set aside while penalties under Finance Act provisions were upheld. en-us Fri, 10 Jan 2025 00:00:00 +0530 Mon, 13 Jan 2025 14:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764567 CESTAT New Delhi held that PJL, a cement manufacturer, was liable for service tax on mining services rendered to another party, having suppressed facts by not obtaining service tax registration or filing returns. The tribunal sustained the service tax demand with interest and penalties. However, PJL could not claim CENVAT credit on services received from ART as these were unrelated to cement manufacturing. The tribunal ruled that irregularly availed CENVAT credit should be recovered within normal limitation period, not extended period, as suppression of facts was not established. Penalties on certain individuals under excise rules were set aside while penalties under Finance Act provisions were upheld. Case-Laws Service Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764567