https://www.taxtmi.com/caselaws?id=760464 Dumpers and tippers used in mining and cargo handling were treated as earth-moving equipment used for providing the output service, so CENVAT credit was admissible and not barred by the motor vehicle exclusion. Where the assessee availed the full capital goods credit in the first year but had sufficient CENVAT balance throughout, no revenue loss was shown, so interest was not recoverable for the timing difference. An allegation of double credit also failed because the record showed two separate invoices of the same amount, not repeated availment on a single invoice. en-us Wed, 04 Sep 2024 00:00:00 +0530 Tue, 22 Oct 2024 08:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760464 Dumpers and tippers used in mining and cargo handling were treated as earth-moving equipment used for providing the output service, so CENVAT credit was admissible and not barred by the motor vehicle exclusion. Where the assessee availed the full capital goods credit in the first year but had sufficient CENVAT balance throughout, no revenue loss was shown, so interest was not recoverable for the timing difference. An allegation of double credit also failed because the record showed two separate invoices of the same amount, not repeated availment on a single invoice. Case-Laws Service Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760464