2017 (10) TMI 974

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.... AR For the Respondent ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order wherein CENVAT credit on capital goods as well as on input services has been denied to the appellant on the ground that as per Rule 2(c) of CENVAT Credit Rules, 2004, the appellant is not entitled to avail CENVAT credit on capital goods and as appellant is providing exempted output servic....

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....res; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used- (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of provider of out....

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....s, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; (vii) storage tank [and] [(viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chasis,] Used - (1) in the factory of the manufacturer of the final products, but does not include any equipme....

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....ppellant is provider of cargo handling services and they use tippers as capital goods for providing that service and same is covered under Rule 2(B) of CENVAT Credit Rules, 2004 as capital goods. The period under dispute is prior to 22.6.2010. In that circumstance, the show-cause notice issued by invoking Rule 2(C) as amended by CENVAT Credit Rules, 2004 is not applicable to the facts of this case....