https://www.taxtmi.com/caselaws?id=344800 Dumpers and tippers specially designed for mining operations qualify as inputs for Cenvat credit when used to provide site formation, excavation and related output services. Rule 2(k)(ii) covers goods used by a service provider for providing output services, subject to specified exclusions; the equipment is not treated as motor vehicles for this purpose. The later amendment also supports credit availability prospectively. Credit remains dependent on verification that supporting invoices are in the claimant's name and contain essential particulars. Deficient or unavailable invoice records require de novo scrutiny, with final credit entitlement to be determined after documentary verification. en-us Fri, 12 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344800 Dumpers and tippers specially designed for mining operations qualify as inputs for Cenvat credit when used to provide site formation, excavation and related output services. Rule 2(k)(ii) covers goods used by a service provider for providing output services, subject to specified exclusions; the equipment is not treated as motor vehicles for this purpose. The later amendment also supports credit availability prospectively. Credit remains dependent on verification that supporting invoices are in the claimant's name and contain essential particulars. Deficient or unavailable invoice records require de novo scrutiny, with final credit entitlement to be determined after documentary verification. Case-Laws Service Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344800