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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

CENVAT Credit - capital goods - The motor vehicles need not be ...


CENVAT Credit on Motor Vehicles Allowed for Multiple Uses; Exclusive Use for Specific Services Not Required.

November 12, 2019

Case Laws     Service Tax     AT

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 used motor vehicles for some other purposes does not deprive them of their CENVAT Credit on motor vehicles.

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