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2018 (7) TMI 438 - AT - Service TaxCENVAT credit - inputs/capital goods - tippers and dumpers used for removing over-burden while preparing the mines for extraction of coal - time limitation - Held that:- The issue of eligibility of Cenvat credit on tippers and dumpers already stand decided on merit in favour of the respondent by this Tribunal in the case of Soumya Mining Ltd. [2017 (6) TMI 1071 - CESTAT NEW DELHI], where it was 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 - credit allowed. Time limitation - Held that:- As the Cenvat credit is allowable on merit, we do not propose to discuss the issue on time bar. Appeal dismissed - decided against Revenue.
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