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2016 (4) TMI 1246 - AT - Service TaxCENVAT credit - capital goods - input services - Held that: - The credit availed on motor cars is per se not admissible as the services rendered do not fall within the category mentioned in clause (B) of Rule 2(a) of the definition of capital goods given in the Cenvat Credit Rules, 2004 - The credit on certain other capital goods (Rs. 49,065/-) has been denied for the reason that appellant has not mentioned the classification of goods in their invoices. Time limitation - Held that: - The appellant failed to file ST-3 returns. Only on filing such service tax return would the availment of credit on motor car and capital goods be disclosed to the Service Tax Department. Filing of income-tax returns would not suffice the requirement to file ST-3 returns - extended period invoked. Appeal dismissed - decided against appellant.
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