https://www.taxtmi.com/forum/issue?id=111524 Rule 2(k)(D) of the Cenvat Credit Rules, 2004 excludes motor vehicles from the definition of inputs, generally disallowing Cenvat credit for repair and insurance services of motor vehicles, with limited statutory exceptions where credit on motor vehicles is permitted as capital goods and subject to conditions such as the vehicle being registered in the company's name. en-us Sat, 18 Feb 2017 11:48:54 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111524 Rule 2(k)(D) of the Cenvat Credit Rules, 2004 excludes motor vehicles from the definition of inputs, generally disallowing Cenvat credit for repair and insurance services of motor vehicles, with limited statutory exceptions where credit on motor vehicles is permitted as capital goods and subject to conditions such as the vehicle being registered in the company's name. Discussion-Forum Service Tax Sat, 18 Feb 2017 11:48:54 +0530 https://www.taxtmi.com/forum/issue?id=111524