https://www.taxtmi.com/caselaws?id=462971 The CESTAT held that the appellant is not liable to pay service tax under "Mining Services" for 2008-2017, as the activities constituted manufacture on which excise duty/VAT was paid, excluding service tax liability under Section 66D(f) of the Finance Act. Regarding sponsorship services, the Tribunal directed the adjudicating authority to examine documentary evidence to determine if expenses were donations or taxable sponsorships. The demand for violation of Rule 6(3)(i) of the Cenvat Credit Rules related to solar power sales was set aside, as the appellant maintained separate records and did not claim inadmissible credit. Consequently, no penalty was imposed. The appeal was disposed of accordingly. en-us Wed, 04 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462971 The CESTAT held that the appellant is not liable to pay service tax under "Mining Services" for 2008-2017, as the activities constituted manufacture on which excise duty/VAT was paid, excluding service tax liability under Section 66D(f) of the Finance Act. Regarding sponsorship services, the Tribunal directed the adjudicating authority to examine documentary evidence to determine if expenses were donations or taxable sponsorships. The demand for violation of Rule 6(3)(i) of the Cenvat Credit Rules related to solar power sales was set aside, as the appellant maintained separate records and did not claim inadmissible credit. Consequently, no penalty was imposed. The appeal was disposed of accordingly. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462971