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Cenvat credit eligibility

Central Excise - Started By: - JSW CEMENT LIMITED - Dated:- 31-8-2015 Last Replied Date:- 1-9-2015 - We have engaged M/s.Janashakti Transport for supplying us Bulker vehicles on rent basis for shifting of coal within the plant premises and the service provider is raising invoice on us charging service tax under the category Supply of tangible goods for use Service with description of service as Hiring of bulker for Coal shifting for the period from 01.08.2015 to 31.08.2015.As per the provisions .....

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2, 8703, 8704 8711 and their chesis except dumpers and tippers are to be excluded from the definition of capital goods.Bulkers are specialized vehicles used for transportation of fine powdered articles like cement, GGBS, Flyash, Grains or liquid in Bulk quantity and are classified under chapter Heading 8704.In light of the above, kindly clarify whether service tax charged by the service provider in respect of shifting of coal in bulkers within the plant premises are eligible for Cenvat Credit.It .....

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inition of input service only so far as they relate to a motor vehicle - * General Insurance Services [Section 65(105)(d)] * Renting of a cab [Section 65(105)(o)] * Motor vehicle related service (earlier termed as Authorised Service Station service) [Section 65(105)(zo)] * Supply of tangible goods [Section 65(105)(zzzzj)] However, these services will be eligible as input services if used for provision of taxable services for which Cenvat credit of motor vehicle is available as capital goods. Thu .....

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capital goods. It is the handing equipment which you have taken on hire from the service provider.Therefore, eligible for availing cenvat credit. - Reply By Rajagopalan Ranganathan - The Reply = Sir, I agree with the views expressed by Shri. Pawan Kumar. It is material handling equipment and used within the factory of manufacture of final products. Hence service tax charged on the goods are eligible as cenvat credit under Cenvat Credit Rules, 2004. - Reply By GOKARNESAN.S SUBRAMANIAN - The Repl .....

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rvices) and for doing such service, the service provider uses his own vehicle . Further, the exclusion clause (i.e. renting of motor vehicle, which is not a capital goods) given in Rule 2 (l) (B) is not applicable in this case as the service provider is eligible for cenvat credit on such vehicle in terms of Rule 2A(a)(B), definition of capital goods, in as much as the said motor vehicle is a capital goods and used for providing the output service (i.e. cargo handling service).Even if the scope i .....

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apital goods' - refers to ' the said motor vehicle is an eligible capital goods for the input service provider and not to the manufacturer who hire the motor vehicles'.c) Further, the eligibility of credit on motor vehicle as capital goods for the manufacturer is to be seen only if the manufacturer directly procures / buy the said motor vehicle under cover of an excise invoice evidencing payment of excise duty. In the present case, you are not buying / procure the motor vehicle in yo .....

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karnesanAdvocateChennai098400 87349s.gokarnesan@gmail.com - Reply By MUKUND THAKKAR - The Reply = Sir,View express by Mr.S. Gokarnesan and suggested way with the some changes of wording in invoice, but according to me scope of service cargo handling service is part of port services, in above situation service is not providing in port, but in domestic area. dept. is never thinking out of box, they simply follow the rules and raised the demand. nature of service is only movment of material in side .....

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