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

Case Laws Central Excise

May 27, 2019

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

← Previous Next →

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

Case Laws Central Excise

May 27, 2019

You may also like:

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...

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....

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

CENVAT credit - capital goods - dumpers and tippers falling under chapter 87 are not eligible for credit - However, dumpers and tippers where supplier has classified...

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)...

CENVAT Credit - Availment of credit on tippers and dumpers - Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment - AT

CENVAT credit - supporting structures for capital goods - Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the...

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...

CENVAT credit - capital goods or inputs? - Supply of tangible goods service – dumpers and tippers – such vehicles will be in the nature of inputs for the purposes of...

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...

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...

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...

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...

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...

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...

Quick Updates: