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TMI Blog2017 (10) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.6.2010. In that circumstance, the show-cause notice issued by invoking Rule 2(C) as amended by CENVAT Credit Rules, 2004 is not applicable to the facts of this case - Credit on capital goods allowed. Input services - Held that: - On the basis of the evidence produced, it is a fact that on cargo handling service of urea, the appellant is paying service tax. Therefore, appellant is providing taxable output service - credit on input services allowed. Appeal allowed - decided in favor of appellant. - ST/27850/2013-SM - 22534/2017 - Dated:- 24-10-2017 - Shri Ashok Jindal, Judicial Member Mr. N. Anand, Advocate For the Appellant Mr. Parasivamurthy, AR For the Respondent ORDER Per : Ashok Jindal The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act; 3.1 The said definition was amended w.e.f. 22.6.2010 and as per the amended definition, the capital goods means as under: Rule 2. Definitions. - In these rules, unless the context otherwise requires, - (a) capital goods means :- (A) the following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) mould ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by CENVAT Credit Rules, 2004 is not applicable to the facts of this case. In that circumstance, CENVAT credit on capital goods cannot be denied to the appellant. 3.3 Further, I find that on the basis of audit, the CENVAT credit taken by the appellant on input service has been objected on the ground that appellant is providing exempted output cargo handling service, therefore, they are not entitled to avail CENVAT credit on these input services. In the impugned order, the learned Commissioner (A) himself has observed that in respect of maize, tipper, timber and iron ore, the appellant has provided output taxable service. The learned counsel for the appellant submitted that with regard to cargo handling service of urea is concerned, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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