https://www.taxtmi.com/caselaws?id=344800 Dumpers and tippers used in mining operations for site formation, excavation and related output services may qualify as eligible inputs for Cenvat credit under Rule 2(k)(ii), because the provision covers goods used for providing output services subject to limited exclusions. The note treats such equipment as earth-moving machinery specially designed for mining use, not as ordinary motor vehicles for this purpose, and notes that a later amendment also supported credit availability going forward. It also records that credit based on deficient or unavailable invoices could not be finally decided on the existing record and required de novo verification of supporting documents by the adjudicating authority. 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 used in mining operations for site formation, excavation and related output services may qualify as eligible inputs for Cenvat credit under Rule 2(k)(ii), because the provision covers goods used for providing output services subject to limited exclusions. The note treats such equipment as earth-moving machinery specially designed for mining use, not as ordinary motor vehicles for this purpose, and notes that a later amendment also supported credit availability going forward. It also records that credit based on deficient or unavailable invoices could not be finally decided on the existing record and required de novo verification of supporting documents by the adjudicating authority. Case-Laws Service Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344800