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TMI Blog2020 (1) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... during the length of the period of dispute involved. Otherwise, the appellant would not satisfy that the same is capital goods and hence, will be covered under the exclusion clause to Rule 2 (l) ibid. Further, there is a clear finding by the lower authorities that the appellant did not produce any documentary evidence in its support to prove that the motor vehicle is registered in its name and hence, the lower authorities did not have the benefit of the registration certificate furnished for the first time before this forum - Further, the period of dispute is from April 2013 to September 2015 and October 2015 to June 2017 whereas the photocopy of registration certificate reflects the date of registration as 25.11.2014. Mere filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... currency notes on behalf of banks; that the insurance on cash vans was obtained as per RBI guidelines in order to secure the cash transportation; that the same was an essential requirement for rendering of output service of transportation of huge volumes of cash; that the cash vans in question are capital goods covered under Rule 2(a)A of the CENVAT Credit Rules, 2004 and that the exclusion clause under Rule 2 (l) ibid as regards General Insurance would not apply since the appellant is undisputedly providing output service. 3.1 Per contra, Shri. L. Nandakumar, Ld. Authorized Representative appearing for the Revenue-respondent, vehemently contended that the input credit has been denied for irregular availment of CENVAT Credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... output service. Hence, when the assessee is trying to make out a case that the cash vans in question are its capital goods, then it has to necessarily prove that the same are registered in its name and that the same were registered in its name during the length of the period of dispute involved. Otherwise, the appellant would not satisfy that the same is capital goods and hence, will be covered under the exclusion clause to Rule 2 (l) ibid. Further, there is a clear finding by the lower authorities that the appellant did not produce any documentary evidence in its support to prove that the motor vehicle is registered in its name and hence, the lower authorities did not have the benefit of the registration certificate furnished for the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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