CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT...

The CESTAT has upheld a "service tax demand on mining services" and has denied a "CENVAT credit on sub-contractor's services," finding that they were "not input for cement manufacture." The tribunal's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a company can be held responsible for the misdeeds of another person. The court’s decision is a crucial reminder to all that they must be diligent in their dealings.