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2017 (6) TMI 1071 - CESTAT NEW DELHICENVAT credit - dumpers / tippers falling under Chapter 87 - The department was of the view that dumpers /tippers were classifiable under Chapter 87 as motor vehicles and were not falling within the category of capital goods - The department further alleges that such cenvat credits were availed on the basis of deficient and improper invoices during the period 2005-2006 to 2008-2009 - Held that: - Dumpers/Tippers are vehicles which are specially designed for earth moving purposes and are meant to be used in the mining area - Consequently, the appellant would be eligible for cenvat credit on dumpers / tippers as inputs which are used for providing the output service. However, the controversy stand resolved with effect from 22.6.2010 with issue of N/N. 25/2010-CE which has amended the Cenvat Credit Rules to allow cenvat credit for dumpers / tippers registered in the name of service provider for providing taxable service for providing site formation etc. The Cenvat credit has also been disallowed on the ground that the credit has been availed on the basis of deficient and improper invoices. Further, the appellant is also said to be not in possession of the original /duplicate invoices based on which the such credit can be availed. We are of the view that issue needs to be re-examined by the original adjudicating authority. Appeal allowed by way of remand.
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