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    <title>credit on service tax paid for supply of tangible goods</title>
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    <description>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.</description>
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      <description>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.</description>
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