https://www.taxtmi.com/caselaws?id=768972 CESTAT Kolkata allowed the appeal regarding CENVAT credit on service tax paid for cargo handling services. The appellant, a coal trader, engaged a third party for cargo handling services including high sea sales transactions. The tribunal held that since the appellant paid service tax on cargo handling services received from the service provider and had direct contractual relationship, CENVAT credit was properly available. The extended limitation period was deemed inapplicable as no information was suppressed from the department. The main demand of Rs.5,10,82,374/- was set aside, while a minor demand of Rs.71,337/- was upheld. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768972 CESTAT Kolkata allowed the appeal regarding CENVAT credit on service tax paid for cargo handling services. The appellant, a coal trader, engaged a third party for cargo handling services including high sea sales transactions. The tribunal held that since the appellant paid service tax on cargo handling services received from the service provider and had direct contractual relationship, CENVAT credit was properly available. The extended limitation period was deemed inapplicable as no information was suppressed from the department. The main demand of Rs.5,10,82,374/- was set aside, while a minor demand of Rs.71,337/- was upheld. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768972