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2024 (10) TMI 1063

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....es of Coal India Limited as well as other Companies during the underlying period. During the period under dispute, the Appellant used Dumpers and Tippers, as material handling equipment to facilitate movement of coal from the mining area to railway sidings within the mining area. The said Dumpers and Tippers were used in providing the output taxable service i.e., Cargo Handling service and Mining Service during the underlying period. An investigation was conducted by the officers of Anti- Evasion, Dibrugarh and a letter dated 16.06.2011 was issued requesting the Appellant to submit contract/agreement, documents relating to service provided to M/s North-Eastern Coalfields, along with copies of documents basis which credit was availed b....

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....une of 50% of the CENVAT Credit in terms of Rule 4(2)(a) of CENVAT Credit Rules, 2004 and the remaining was entitled as CENVAT Credit in the very next year; as the appellant was maintaining sufficient balance in their CENVAT Credit Account during the intervening period and as they have taken CENVAT Credit in full in the first year itself, therefore interest is not payable by the appellant. 3.2. It is his submission that there were two invoices of the same value viz. the invoices numbers 902166 and 902171, but the ld. adjudicating authority concluded that on the same invoice the appellant has taken CENVAT Credit twice, which is not sustainable, as there were two separate invoices and the same is evident from the records. He therefore conten....

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....87, can be considered within the definition of inputs, as per Rule 2(k) of the Cenvat Credit Rules, 2004 The definition of inputs as applicable for service provider is given in Rule 2(k)(ii). As per Rules 2(k) of the Cenvat Credit Rules, 2004, "input" means- (i)...... (ii) All goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service;" As can be seen from the definition of inputs applicable for a person providing output service, that it covers all goods which are used for providing such output service. The exclusion applies to light diesel oil, high speed diesel oil, motor spirit and motor vehicles. It has been held by the learned Commi....

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.... that there is no fence or barbed wire around the leasehold premises in not conclusive. There is evidence to show that the public are not allowed to go inside without prior permission, there are gates and a check on ingress andegress is kept by guards who also ensure that no authorised persons have access to the mining area [160DE). 7. Dumpers/Tippers are vehicles which are specially designed for earth moving purposes and are meant to be used in the mining area. In terms of the decision of Hon'ble Supreme Court (supra) they are not to be considered as motor vehicles. Consequently, the appellant would be eligible for Cenvat credit on dumpers / tippers as inputs which are used for providing the output service. However, the controversy ....