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2019 (11) TMI 483 - CESTAT HYDERABADCENVAT Credit - capital goods - credit denied on motor vehicles used by them for providing these services on the ground that motor vehicles are not entitled for capital goods CENVAT Credit except in respect of some services - It is a case of the Revenue that the motor vehicles of which the appellant has availed CENVAT Credit were not used for any of these services but were used for Port services which is their main service. HELD THAT:- When a SCN was issued, the burden of proving facts and allegations in the show cause notice rests on the department and not on the noticee. Apart from this, it would stand to reason that the motor vehicles would be used for cargo handling as well as for other services within port. Having bought motor vehicles it is unlikely that the appellant would use exclusively them for one service and not for the other - As long as the appellant has used motor vehicles for rendering Cargo Handling Services on which they have paid service tax, they are entitled to CENVAT Credit on capital goods. The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also used motor vehicles for some other purposes does not deprive them of their CENVAT Credit on motor vehicles. Appeal allowed - decided in favor of appellant.
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