{"id":3025,"date":"2025-03-13T14:05:29","date_gmt":"2025-03-13T08:35:29","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3025"},"modified":"2025-03-13T14:05:29","modified_gmt":"2025-03-13T08:35:29","slug":"cenvat-credit-on-dumpers-or-tippers-available-only-when-they-are-registered-in-name-of-service-provider-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cenvat-credit-on-dumpers-or-tippers-available-only-when-they-are-registered-in-name-of-service-provider-hc","title":{"rendered":"Cenvat Credit on Dumpers or Tippers Available Only When They Are Registered in Name of Service Provider | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000389712\/cenvat-credit-on-dumpers-or-tippers-is-available-only-when-they-are-registered-in-name-of-service-provider-hc\">Gajraj Mining Pvt. Ltd. Versus Commissioner of Central Goods and Service Tax, Customs and Excise, Jabalpur<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Dr. Rachna Gupta<\/strong>, Member (J) &amp; <strong>Ms Hemambika R. Priya<\/strong>, Member (T)<\/li>\n<li><strong>Ms Nikit Jaju<\/strong>, Adv. for the Appellant.<\/li>\n<li><strong>Shri Harshvardhan<\/strong>, Authorized Representative for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee, engaged in providing taxable services, availed CENVAT credit on dumpers\/tippers received under an operating lease arrangement. The vehicles, however, were registered in the name of the leasing company and not in the name of the assessee. The Department disputed the credit eligibility, contending that under Rule 2(a)(C) of the CENVAT Credit Rules, 2004, as amended by a Notification No. 25\/2010-CE (NT), dated 22-6-2010, such credit was permissible only if the vehicles were registered in the name of the output service provider. Invoking the extended period of limitation, the Department demanded the reversal of CENVAT credit along with interest and imposed a penalty. The assessee contended that Rule 4(3) of the CENVAT Credit Rules, 2004 allowed credit on leased capital goods, making ownership irrelevant. The dispute was adjudicated before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble High Court held that CENVAT credit on dumpers\/tippers is available only if the vehicles are registered in the name of the service provider, as mandated by Rule 2(a)(C) of the CENVAT Credit Rules, 2004, introduced via Notification No. 25\/2010-CE (NT), dated 22-6-2010. As the statutory condition was not fulfilled, the credit was rightly denied. However, given that the assessee availed the credit under a bona fide belief based on prior legal interpretations and in the absence of any intent to evade duty, the extended period of limitation was not applicable, and the penalty was set aside. The demand for CENVAT credit with interest for the normal period was upheld.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Belani Ores Ltd. v. State of Orissa \u2014 AIR 1975 SC 17 \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(12)%20G.S.T.L.%20368%20(Del.)&amp;itemType=AP\">Bharat Hotels Limited v. Commissioner<\/a> \u2014 2018 (12) G.S.T.L. 368 (Del.) \u2014 Referred [Para 3.6]<\/li>\n<li>Commissioner v. Brahmaputra Infrastructure Ltd. \u2014 Final Order No. 52459\/2018, dated 6-7-2018 by CESTAT \u2014 Relied on [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Relied on [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(342)%20E.L.T.%20282%20(Tribunal)&amp;itemType=AP\">Commissioner v. Hindustan Copper Ltd.<\/a> \u2014 2016 (342) E.L.T. 282 (Tribunal) \u2014 Referred [Paras 3.1, 5, 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(299)%20E.L.T.%20129%20(Mad.)&amp;itemType=AP\">Commissioner v. Ilgin Automotive Pvt. Ltd.<\/a> \u2014 2014 (299) E.L.T. 129 (Mad.) \u2014 Referred [Paras 3.1, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(254)%20E.L.T.%20284%20(P%20%26%20H)&amp;itemType=AP\">Commissioner v. Pepsi Foods Ltd.<\/a> \u2014 2010 (254) E.L.T. 284 (P &amp; H) \u2014 Referred [Paras 3.1, 5]<\/li>\n<li>Gaurav Contract Co. v. Commissioner \u2014 Final Order No. A\/11276\/2020 \u2014 Referred [Parass 3.1, 3.2, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2004%20(163)%20E.L.T.%20116%20(Tribunal)&amp;itemType=AP\">His Automotives Ltd. v. Commissioner<\/a> \u2014 2004 (163) E.L.T. 116 (Tribunal) \u2014 Referred [Paras 3.1, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(307)%20E.L.T.%20929%20(Tribunal)&amp;itemType=AP\">JSW Steel Ltd. v. Commissioner<\/a> \u2014 2014 (307) E.L.T. 929 (Tribunal) \u2014 Referred [Paras 3.1, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(257)%20E.L.T.%20321%20(S.C.)&amp;itemType=AP\">Madras Cements Ltd. v. Commissioner<\/a> \u2014 2010 (257) E.L.T. 321 (S.C.) \u2014 Referred [Paras 3.1, 5]<\/li>\n<li>Mount Everest Breweries Ltd. v. Commissioner \u2014 Final Order No. 50802\/2023 \u2014 Referred [Paras 3.6, 5]<\/li>\n<li>Phushpam Pharmaceutical Company v. Collector \u2014 1995 (3) SCC 462 \u2014 Referred [Paras 3.6, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1996%20(88)%20E.L.T.%2012%20(S.C.)&amp;itemType=AP\">Pratibha Processors v. Union of India<\/a> \u2014 1996 (88) E.L.T. 12 (S.C.) \u2014 Relied on [Para 11]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2002%20(150)%20E.L.T.%20759%20(Tribunal)&amp;itemType=AP\">Sharda Motors Industries Ltd. v. Commissioner<\/a> \u2014 2002 (150) E.L.T. 759 (Tribunal) \u2014 Referred [Paras 3.1, 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20145%20(S.C.)&amp;itemType=AP\">Vikram Cement v. Commissioner<\/a> \u2014 2006 (197) E.L.T. 145 (S.C.) \u2014 Referred [Paras 3.1, 5]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2025%2F2010-C.E.%20(N.T.)&amp;itemType=AP\">Notification No. 25\/2010-C.E. (N.T.)<\/a>, dated 22-6-2010 [Paras 3.1, 5, 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%203%2F2011-C.E.%20(N.T.)&amp;itemType=AP\">Notification No. 3\/2011-C.E. (N.T.)<\/a>, dated 1-3-2011 [Para 11]<\/li>\n<li>Notification No. 28\/2012, dated 20-6-2012 [Para 3.1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Gajraj Mining Pvt. Ltd. Versus Commissioner of Central Goods and&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3039,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-3025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cenvat Credit on Dumpers or Tippers Available Only When They Are Registered in Name of Service Provider | HC<\/title>\n<meta name=\"description\" content=\"HC denied CENVAT credit on leased dumpers not registered in assessee\u2019s name but set aside penalty, ruling out extended limitation due to bona fide belief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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