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 for hired material-handling equipment allowed; certain motor vehicles may be treated as capital goods.
Under the CCR amendment effective 01.04.2011, services characterized as supply of tangible goods by hiring Hydra cranes, JCBs, Poclains and dozers for material handling and storage yard management are eligible for CENVAT credit. Motor vehicles outside the specified excluded classes may be treated as capital goods, allowing credit where the vehicles qualify as capital goods.