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TMI Blog2019 (11) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on Steamer Agent, Custom House Agent, Cargo Handling Services, Port Services-Major Port and Storage and Warehouse Service. They have been rendering the services under various heads and discharge service tax accordingly. In respect of some services, their total value of services is nominal whereas for other services it is substantial. The appellant avails CENVAT Credit on capital goods as well as on inputs and input services. A show cause notice dated 14.10.2016 was issued to the appellant seeking to deny them CENVAT Credit 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. The relevant definition of "capital goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 2(a) for availing CENVAT Credit on capital goods on the motor vehicles. He would submit that they entered into contracts with their clients to provide services such as receiving cargo from the railway siding at Marripalem and other places outside the Port, unloading the cargo, transporting it to the yard, unloading it from the yard and at the appropriate time shifting it to the port for further shipment. These activities involve various services such as Steamer Agency Service, Custom House Agency service, Cargo Handling Service, Port services, storage & warehousing services etc. During the period in dispute they had paid service tax under the heads of "Custom House Agency Service", "Cargo Handling Service", "Port Service" and " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order be set aside with consequential relief. 7. Per contra, Ld. DR asserts that CENVAT Credit on capital goods can be allowed in the normal course on all goods. However, as far as the motor vehicles are concerned, the eligibility is confined to only such cases where the motor vehicles are used for the specified services. Although it is true that the appellant has paid service tax both under "Cargo Handling Service" and under "Port Services", a perusal of the work orders shows that they are essentially composite orders to take care of the entire loading and unloading and transportation activity which appeared to be primarily undertaken in the Port area. It is his assertion that if the assessee wants to claim CENVAT Credit on capital goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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