https://www.taxtmi.com/caselaws?id=782410 Transportation of coal from a mine area to another location was treated as goods transport by road, not mining service, because the activity did not amount to service in relation to mining; the demand on that classification was set aside. CENVAT credit could not be denied for invoice defects where receipt and use of the capital goods were not disputed, so the credit disallowance failed. The extended limitation period was also unavailable because the record did not establish suppression of material facts with intent to evade tax, and the demand was therefore held time-barred. Consequential relief followed in favour of the assessee. en-us Thu, 06 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 10:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782410 Transportation of coal from a mine area to another location was treated as goods transport by road, not mining service, because the activity did not amount to service in relation to mining; the demand on that classification was set aside. CENVAT credit could not be denied for invoice defects where receipt and use of the capital goods were not disputed, so the credit disallowance failed. The extended limitation period was also unavailable because the record did not establish suppression of material facts with intent to evade tax, and the demand was therefore held time-barred. Consequential relief followed in favour of the assessee. Case-Laws Service Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782410