CENVAT credit - service tax paid on hiring of Cranes, Hydra ...
Case Laws Service Tax
May 31, 2018
CENVAT credit - service tax paid on hiring of Cranes, Hydra Cranes, Excavators etc. - denial of credit on the ground that these items are not capital goods as they are ‘Motor Vehicles’ - credit cannot be denied since the availment of Cenvat Credit based upon definition of input services under Rule 2(l) of CCR - AT
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