credit on service tax paid for supply of tangible goods

[Harishanker Patel]

Refer to changes made in CCR wef 01.04.2011-

Whether credit on service tax paid for supply of tangible goods is available on hiring of Hydra cranes,JCB,Poclain,Dozzers.If these are used for material handling & management of storage yards.

Whether these are falls in the category of Motor vehicle as per excise point of view?

Kindly suugest any favorable case law if available.

Rgards,

Hari Shanker Patel

AI Summary

CENVAT Credit Available for Hiring Hydra Cranes, JCBs as Capital Goods; Excludes Certain Motor Vehicles Categories A forum participant inquired about the availability of service tax credit for the hiring of tangible goods like Hydra cranes, JCBs, Poclains, and Dozzers, used for material handling and storage management, under changes effective from April 1, 2011. The query also sought clarification on whether these vehicles fall under the category of motor vehicles from an excise perspective and requested any favorable case law. A respondent indicated that CENVAT credit is available for such services and can be claimed as capital goods for certain motor vehicles, excluding specific categories.