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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

CENVAT Credit - capital goods - motor vehicle - cash vans - it ...

Case Laws     Service Tax

January 22, 2020

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 name during the length of the period of dispute involved. Otherwise, the appellant would not satisfy that the same is capital goods and hence, will be covered under the exclusion clause to Rule 2 (l) ibid.

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