https://www.taxtmi.com/caselaws?id=776311 The CESTAT Hyderabad held that no service tax was payable on mining activities as these fell under the negative list, referencing a prior decision involving the sub-contractor. The demand of Rs.4.67 crore on this ground was set aside. Regarding irregular Cenvat credit of over Rs.10 crore, the tribunal found the credit inadmissible since it was claimed based on non-prescribed documents and invoices from a related party that had not paid service tax. However, the extended period for limitation was not invokable as there was no evidence of fraud or willful suppression. Consequently, the entire service tax demand and penalty under section 78 were quashed. The appeal was allowed, and the impugned order was set aside. en-us Wed, 06 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776311 The CESTAT Hyderabad held that no service tax was payable on mining activities as these fell under the negative list, referencing a prior decision involving the sub-contractor. The demand of Rs.4.67 crore on this ground was set aside. Regarding irregular Cenvat credit of over Rs.10 crore, the tribunal found the credit inadmissible since it was claimed based on non-prescribed documents and invoices from a related party that had not paid service tax. However, the extended period for limitation was not invokable as there was no evidence of fraud or willful suppression. Consequently, the entire service tax demand and penalty under section 78 were quashed. The appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776311