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 May 2019 Year 2019 This

CENVAT Credit - capital goods - motor vehicles - dumpers and ...


CENVAT Credit Allowed for Registered Motor Vehicles as Capital Goods under CENVAT Credit Rules, 2004.

May 27, 2019

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles thereafter - the specific inclusion of dumpers and tippers as capital goods under CCR, 2004 excluded goods falling under Chapter 87 of the Central Excise Tax Act - cenvat credit allowable

View Source

 


 

You may also like:

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

  2. 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...

  3. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  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 - 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...

  6. 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....

  7. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

  8. Cenvat credit allowed on capital goods received before registration - AT

  9. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

  10. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  11. 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...

  12. CENVAT Credit - capital goods - motor vehicle - cash vans - it has to necessarily prove that the same are registered in its name and that the same were registered in its...

  13. CENVAT Credit - input services - rent-a-cab - in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the...

  14. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

  15. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

 

Quick Updates:Latest Updates