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TMI Blog2017 (6) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... service. However, the controversy stand resolved with effect from 22.6.2010 with issue of N/N. 25/2010-CE which has amended the Cenvat Credit Rules to allow cenvat credit for dumpers / tippers registered in the name of service provider for providing taxable service for providing site formation etc. The Cenvat credit has also been disallowed on the ground that the credit has been availed on the basis of deficient and improper invoices. Further, the appellant is also said to be not in possession of the original /duplicate invoices based on which the such credit can be availed. We are of the view that issue needs to be re-examined by the original adjudicating authority. Appeal allowed by way of remand. - Service Tax Appeal No.534/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A appearing for the appellant and Shri Ranjan Khanna, DR appearing for the Revenue. Learned Counsel for the appellant submits that dumpers/ tippers were machinery which was used by the appellant for carrying out the activity of site formation and other activities in the mines. The dumpers are used to facilitate the movement of mine material within the mining area. Dumpers will be covered within the definition of inputs under Rule 2(k) of Cenvat Credit Rules, since the same are covered under the expression goods used for providing output service. He further submitted that in the case of the appellant there is no doubt that dumpers / tippers have been used for rendering output services. Consequently, the cenvat credit should be allowed for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2004. The definition of inputs as applicable for service provider is given in Rule 2(k)(ii). As per Rules 2(k) of the Cenvat Credit Rules, 2004, input means- (i) (ii) All goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; As can be seen from the definition of inputs applicable for a person providing output service, that it covers all goods which are used for providing such output service. The exclusion applies to light diesel oil, high speed diesel oil, motor spirit and motor vehicles. It has been held by the learned Commissioner in the impugned order that dumpers / tippers are motor vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold premises in not conclusive. There is evidence to show that the public are not allowed to go inside without prior permission, there are gates and a check on ingress andegress is kept by guards who also ensure that no authorised persons have access to the mining area [160DE]. 7. Dumpers/Tippers are vehicles which are specially designed for earth moving purposes and are meant to be used in the mining area. In terms of the decision of Hon ble Supreme Court (supra) they are not to be considered as motor vehicles. Consequently, the appellant would be eligible for cenvat credit on dumpers / tippers as inputs which are used for providing the output service. However, the controversy stand resolved with effect from 22.6.2010 with issue of no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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