https://www.taxtmi.com/caselaws?id=352625 The Tribunal allowed the appellant's claim for Cenvat credit on input services like rent-a-cab and outdoor catering, challenging the disallowance by the department. The Tribunal interpreted the definition of input service under the Cenvat Credit Rules, emphasizing that motor vehicles could be considered capital goods, making them eligible for credit. It clarified that the status of capital goods depended on the service provider, not the recipient. Additionally, the Tribunal allowed the appellant's claim for credit on outdoor catering services used for business activities, setting aside the previous orders and granting relief in favor of the appellant. en-us Mon, 20 Nov 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352625 The Tribunal allowed the appellant's claim for Cenvat credit on input services like rent-a-cab and outdoor catering, challenging the disallowance by the department. The Tribunal interpreted the definition of input service under the Cenvat Credit Rules, emphasizing that motor vehicles could be considered capital goods, making them eligible for credit. It clarified that the status of capital goods depended on the service provider, not the recipient. Additionally, the Tribunal allowed the appellant's claim for credit on outdoor catering services used for business activities, setting aside the previous orders and granting relief in favor of the appellant. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352625