Cenvat credit on motor vehicles– No need for exclusive use in listed services

Srinivasa Transports Vs Commissioner (CESTAT Hyderabad) It is evident from the records that the appellant has rendered both Port service and Cargo Handling Service as well as several other services and paid service tax on these services. The vehicles in question were not used by them for providing these services. The show cause notice has not brought forth any evidence that the vehicles in question were not used for cargo handling services. When a show cause notice was issued, the burden of proving facts and allegations in the show cause notice rests on the department and not on the noticee. A...