https://www.taxtmi.com/forum/issue?id=109094 Eligibility of Cenvat credit for service tax on hired bulkers hinges on Rule 2(l)(B) excluding renting of motor vehicles that are not capital goods from input service, and on Rule 2A(viii) classifying specified motor vehicles (including bulkers under heading 8704) as capital goods; credit depends on whether the service is characterised as cargo/material handling used in or in relation to manufacture and on the service provider's capital-goods status for the vehicle, with contract and invoice wording being determinative. en-us Mon, 31 Aug 2015 10:00:16 +0530 Thu, 23 Jan 2025 15:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109094 Eligibility of Cenvat credit for service tax on hired bulkers hinges on Rule 2(l)(B) excluding renting of motor vehicles that are not capital goods from input service, and on Rule 2A(viii) classifying specified motor vehicles (including bulkers under heading 8704) as capital goods; credit depends on whether the service is characterised as cargo/material handling used in or in relation to manufacture and on the service provider's capital-goods status for the vehicle, with contract and invoice wording being determinative. Discussion-Forum Central Excise Mon, 31 Aug 2015 10:00:16 +0530 https://www.taxtmi.com/forum/issue?id=109094