Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Denial of CENVAT Credit - Motor vehicles - The JO trucks are not ...

Case Laws     Central Excise

October 14, 2015

Denial of CENVAT Credit - Motor vehicles - The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same are used only in a factory or in any other enclosed premises. - credit allowed - AT

View Source

 


 

You may also like:

  1. Classification of goods - Tata Ace Garbage Tipper vehicle - Special Purpose Motor Vehicles or not - As shown in underlined portion above the applicant admitted that it...

  2. CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of...

  3. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

  4. CENVAT Credit - capital goods - The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also...

  5. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

  6. Inward supply of motor vehicles used for demonstration purposes in the course of business of supplying motor vehicles cannot be availed as input tax credit on capital...

  7. CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

  8. Classification of imported goods - parts of E-Rikshaws - E-Rickshaw is clearly a motor vehicle; but the three parts in question, even though being substantial components...

  9. The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

  10. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

  11. Denial of CENVAT Credit - Goods have been loaded to some other vehicle. Therefore, there is a difference in vehicle number - credit allowed - AT

  12. Denial of CENVAT credit to the appellant on such general services (motor vehicle) on the ground that the same is covered in the exclusion clause is erroneous - credit allowed.

  13. Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be...

  14. Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT

  15. CENVAT credit - tyres used in RBO (material handling equipment) for mining operations - these vehicles are not meant to be used for movement of materials in the mines....

 

Quick Updates:Latest Updates