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Cenvat credit of excise duty on demo vehicles

This query is : Resolved 

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?

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.



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