Cenvat credit of excise duty on demo vehicles

This query is : Resolved

mukesh chudiwal (Querist)
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16 November 2013 whether an automobile dealer can take cenvat credit of excise duty paid on demo cars for authorized service station service or BAS?

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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17 November 2013 There are restrictions on credit on motor cars in VAT + ST. For auhtorised service station not eligible.
Only persons eligible for dumpers and tippers and other motor vehicles falling under 8705/6used for transportation for renting out, driving school, courier agency, trasportation of inputs/ capital goods used for providing output service.