https://www.taxtmi.com/caselaws?id=346991 Rent-a-cab service was not excluded from input service where the motor vehicle used by the service provider was treated as capital goods. The exclusion in Rule 2(l)(b) of the Cenvat Credit Rules, 2004 was read as applying to renting of motor vehicle services only when the vehicle is not capital goods, and the expression was construed with reference to the service provider rather than the recipient. On that basis, the service remained eligible as input service, and Cenvat credit with consequential refund was admissible. en-us Wed, 12 Jul 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346991 Rent-a-cab service was not excluded from input service where the motor vehicle used by the service provider was treated as capital goods. The exclusion in Rule 2(l)(b) of the Cenvat Credit Rules, 2004 was read as applying to renting of motor vehicle services only when the vehicle is not capital goods, and the expression was construed with reference to the service provider rather than the recipient. On that basis, the service remained eligible as input service, and Cenvat credit with consequential refund was admissible. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346991