TaxTMI 
TaxTMI 
2017 (3) TMI 868
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.... the tippers, transport the lumps from railway siding to the crushers and thereafter load the processed and sized ore into trucks for dispatch to their clients. For the entire activity (the main activity of which is crushing and sizing of the iron ore lumps), the appellant charged a consolidated amount from their customers. They obtained service tax registration under Business Auxiliary Service under sub-clause 65(105)(zzb) readwith Section 65(19)(v) of the Finance Act, 1994. The appellants were paying service tax on the gross amount received by them for this activity, which, as mentioned above, comprised the crushing of iron ore and sizing and also included unloading the lumps at the railway siding, loading the same into their tippers, the....
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....-141-CESTAT-DEL. iv. Ultratech Cement ltd Vs Commissioner of Central Excise and Service Tax, Jaipur-I 2017-TIOL-91-CESTAT-DEL. 4. Cenvat credit amounting to Rs. 18,12,418/- has been disallowed in respect of tippers. The ld. Commissioner has disallowed the same under Rule 2(a)(B) of the Cenvat credit Rules, 2004. The above rule allows Cenvat credit for motor vehicles under the category of Capital goods, when the same is used for providing debate services. Specified in clause Section 65(105)(f),(n),(o),(zr), (zzp), (zzt) and (zzw) of the Finance Act, 1994. Since, the appellant is registered under the category of Business Auxiliary Service (BAS) following under Section 65(105)(zzb), which does not find placed in Rule 2(a)(B), the Cenvat cred....
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....ed for making support structure of capital goods has been allowed by Tribunal in the decisions cited by the ld. Advocate. 8. I find that the issue of Cenvat credit availed on supporting structures for capital goods stands allowed by the Tribunal in various decisions. Hence, the issue is no longer res integra and stands decided in favour of the appellants, in the case of M/s Lafarge India Ltd, decided by the Tribunal vide Final Order 53775/2016 dated 27.09.2016. The Hon‟ble Tribunal held as follows: "15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. -2010 (255) ELT 481(SC), wherein the Hon‟ble Suprem....
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....Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit". 8. In view of the ratio laid down in various decisions of this Tribunal, Hon‟ble High Courts and the Hon‟ble Supreme Court we find no merit in the impugned order. Accordingly, same is set aside, the appeal is allowed." By following the above decision, I allow the benefit of Cenvat credit availed on M.S. Angles, H.R. Plates etc used for making support structures for capital goods. 9. The Second part of the dispute pertains to the Cenvat credit availed on tippers. The relevant Rule 2a (B) is reproduced below for ready reference: "2a..... B) Motor vehicle registered in the name of provider of output service for providing taxable service as....
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.....3 I find that even if the Noticee are undertaking the activities relating to unloading of iron ore lumps from railway wagon, loading into tippers, road transportation from railway sidings to their premises and loading of sized ore to truck for dispatch to customers which falls under „cargo handling services‟ in conjunction with crushing of iron ore, they are registered only for providing the services under the category of BAS which is classifiable under sub-clause (zzb) of clause 105 of Section 65 of the Finance Act, 1994". 12. Service tax stands paid by the appellant under the output service of "Business Auxiliary Service". However, the ld. Commissioner has noted that they have discharged the Service Tax on the entire value o....