https://www.taxtmi.com/forum/issue?id=111185 Service tax credit for rent-a-cab services is disallowed where the rented motor vehicle does not qualify as capital goods under the Cenvat Credit Rules. Rule 2(l)(B) excludes renting-of-motor-vehicle services from input credit unless the vehicle falls within specified capital-goods exceptions (use in manufacturing, captive power/pumping, provision of output services, goods transportation for output services, passenger transportation/renting/driving instruction). Vehicles used for directors' site visits do not meet these exceptions and therefore do not confer credit entitlement. en-us Thu, 01 Dec 2016 09:37:04 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111185 Service tax credit for rent-a-cab services is disallowed where the rented motor vehicle does not qualify as capital goods under the Cenvat Credit Rules. Rule 2(l)(B) excludes renting-of-motor-vehicle services from input credit unless the vehicle falls within specified capital-goods exceptions (use in manufacturing, captive power/pumping, provision of output services, goods transportation for output services, passenger transportation/renting/driving instruction). Vehicles used for directors' site visits do not meet these exceptions and therefore do not confer credit entitlement. Discussion-Forum Service Tax Thu, 01 Dec 2016 09:37:04 +0530 https://www.taxtmi.com/forum/issue?id=111185