https://www.taxtmi.com/caselaws?id=800776 CENVAT credit on motor vehicles could not be denied where the underlying activity was mining service but service tax had been incorrectly paid under Site Formation Service. Mining service entered the service-tax net only from 1 June 2007; therefore, the activity was not taxable during the disputed period under the stated classification. Service tax paid on that non-taxable activity was to be treated as reversal of CENVAT credit. As the tax paid exceeded the disputed credit, denial of credit was unsustainable and the cash amount paid under protest was refundable with applicable interest. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800776 CENVAT credit on motor vehicles could not be denied where the underlying activity was mining service but service tax had been incorrectly paid under Site Formation Service. Mining service entered the service-tax net only from 1 June 2007; therefore, the activity was not taxable during the disputed period under the stated classification. Service tax paid on that non-taxable activity was to be treated as reversal of CENVAT credit. As the tax paid exceeded the disputed credit, denial of credit was unsustainable and the cash amount paid under protest was refundable with applicable interest. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800776