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2017 (10) TMI 974 - AT - Service TaxCENVAT credit - capital goods - input services - denial on the ground that as per Rule 2(c) of CCR, 2004, the appellant is not entitled to avail CENVAT credit on capital goods and as appellant is providing exempted output service, therefore, they are not entitled to avail CENVAT credit on input services availed for providing those services - Held that: - as appellant is provider of cargo handling services and they use tippers as capital goods for providing that service and same is covered under Rule 2(B) of CENVAT Credit Rules, 2004 as capital goods - The period under dispute is prior to 22.6.2010. In that circumstance, the show-cause notice issued by invoking Rule 2(C) as amended by CENVAT Credit Rules, 2004 is not applicable to the facts of this case - Credit on capital goods allowed. Input services - Held that: - On the basis of the evidence produced, it is a fact that on cargo handling service of urea, the appellant is paying service tax. Therefore, appellant is providing taxable output service - credit on input services allowed. Appeal allowed - decided in favor of appellant.
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