https://www.taxtmi.com/caselaws?id=363130 Cenvat credit on tippers and dumpers used in mining operations was treated as admissible where the equipment was used for removal of over-burden in providing output service, because the input definition for a service provider was read broadly and the goods were not treated as motor vehicles for that purpose despite Chapter 87 classification. The later amendment or notification clarifying the position was stated to apply prospectively from 22/06/2010. The amount admitted and paid by the respondent was directed to be appropriated, while the challenge to credit denial on tippers and dumpers failed on merits. en-us Fri, 06 Jul 2018 00:00:00 +0530 Sat, 07 Jul 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363130 Cenvat credit on tippers and dumpers used in mining operations was treated as admissible where the equipment was used for removal of over-burden in providing output service, because the input definition for a service provider was read broadly and the goods were not treated as motor vehicles for that purpose despite Chapter 87 classification. The later amendment or notification clarifying the position was stated to apply prospectively from 22/06/2010. The amount admitted and paid by the respondent was directed to be appropriated, while the challenge to credit denial on tippers and dumpers failed on merits. Case-Laws Service Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363130