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2017 (3) TMI 868 - CESTAT NEW DELHICENVAT credit - supporting structures for capital goods - Held that: - the service of cargo handling stands provided by the appellant. However, the Service Tax has been paid under BAS by considering the total service rendered by the appellant as a composite service, whose essential character is that of crushing of iron ore, which is an activity under BAS. Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the cenvat credit claimed on tippers - appeal allowed - decided in favor of appellant.
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