https://www.taxtmi.com/caselaws?id=361150 Cenvat credit was admissible on service tax paid for hiring cranes, hydra cranes and excavators because the hired goods were classifiable under Chapter 84 and satisfied the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. The exclusion for services relating to motor vehicles under Rule 2(l) did not apply merely because the goods were hired equipment, and the services were used in providing the output taxable works contract service. The assessee was therefore entitled to input service credit, and the revenue's objection was rejected. en-us Mon, 05 Feb 2018 00:00:00 +0530 Thu, 31 May 2018 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361150 Cenvat credit was admissible on service tax paid for hiring cranes, hydra cranes and excavators because the hired goods were classifiable under Chapter 84 and satisfied the definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004. The exclusion for services relating to motor vehicles under Rule 2(l) did not apply merely because the goods were hired equipment, and the services were used in providing the output taxable works contract service. The assessee was therefore entitled to input service credit, and the revenue's objection was rejected. Case-Laws Service Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361150