https://www.taxtmi.com/forum/issue?id=106219 Whether tax paid by a recipient under reverse charge on rent a cab services is eligible as Cenvat credit depends on the CCR exclusion: renting of a motor vehicle is excluded from "input service" insofar as the vehicle is not a capital good; if the vehicle qualifies as capital goods for the provider, the exclusion does not apply and credit may be available, while if it does not qualify, Cenvat credit is not admissible, and recipients remain liable to pay tax under RCM. en-us Thu, 07 Nov 2013 12:18:11 +0530 Thu, 23 Jan 2025 15:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106219 Whether tax paid by a recipient under reverse charge on rent a cab services is eligible as Cenvat credit depends on the CCR exclusion: renting of a motor vehicle is excluded from "input service" insofar as the vehicle is not a capital good; if the vehicle qualifies as capital goods for the provider, the exclusion does not apply and credit may be available, while if it does not qualify, Cenvat credit is not admissible, and recipients remain liable to pay tax under RCM. Discussion-Forum Service Tax Thu, 07 Nov 2013 12:18:11 +0530 https://www.taxtmi.com/forum/issue?id=106219