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2017 (5) TMI 1625 - AT - Service TaxCENVAT Credit - tippers which were used by them for rendering the services of site formation, clearance, excavation and demolition services - Held that:- An identical issue came before Tribunal Bench in the case of Ganta Ramanaiah Naidu Vs CCE, Guntur [2009 (9) TMI 261 - CESTAT, BANGALORE] wherein it was held that the cenvat credit availed on central excise duty on the tippers is ineligible as these vehicles are not capital goods, during the period in question, came to a conclusion on the basis of definition of Capital Goods and upheld the demand and interest - CENVAT credit not allowed. Penalties - Held that:- It can be a view of the appellant that for rendering the services of site formation, clearance, excavation and earth filling and demarcation services on which service tax liability applicable and hence benefit of duty paid on tippers which are used for removal of from sites, could be treated as capital goods - as issue is of interpretation, the penalty not warranted and is set aside. Confiscation of vehicles - Held that:- Having held that the appellant is liable to reverse the cenvat credit of such tippers which is to be held that they have reversed irregularly availed cenvat credit, provisions of rule 15 of Central Excise Rules would apply which mandate for their confiscation of the said tippers - confiscation upheld - quantum of redemption fine reduced. Appeal allowed in part.
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