https://www.taxtmi.com/caselaws?id=365060 Rent a cab service remained eligible for CENVAT credit because the post-01.04.2011 exclusion for renting of motor vehicles applied only where the vehicle was not capital goods; as the rented vehicle fell within the capital goods definition, denial of credit was unjustified. Convention service used for a workshop on maintenance of a bulk handling system was also treated as having a direct nexus with manufacture and removal of goods, so credit was admissible despite the service being described as optional. The demand was set aside on these two services, while the issue relating to construction service was left undisturbed subject to verification before the adjudicating authority. en-us Tue, 12 Jun 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365060 Rent a cab service remained eligible for CENVAT credit because the post-01.04.2011 exclusion for renting of motor vehicles applied only where the vehicle was not capital goods; as the rented vehicle fell within the capital goods definition, denial of credit was unjustified. Convention service used for a workshop on maintenance of a bulk handling system was also treated as having a direct nexus with manufacture and removal of goods, so credit was admissible despite the service being described as optional. The demand was set aside on these two services, while the issue relating to construction service was left undisturbed subject to verification before the adjudicating authority. Case-Laws Central Excise Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365060