https://www.taxtmi.com/caselaws?id=374081 The appeal challenged a demand for availing ineligible cenvat credit for rent-a-cab services. The appellant contended that most of the credit was eligible as the vehicles hired were capital goods of the service provider. The lower authorities upheld the demand, but the Tribunal found flaws in their interpretation, emphasizing that cenvat credit on service tax paid would be admissible if the motor vehicle was a capital good. Relying on precedent, the Tribunal deemed the impugned order unsustainable, allowing the appeal with consequential relief. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374081 The appeal challenged a demand for availing ineligible cenvat credit for rent-a-cab services. The appellant contended that most of the credit was eligible as the vehicles hired were capital goods of the service provider. The lower authorities upheld the demand, but the Tribunal found flaws in their interpretation, emphasizing that cenvat credit on service tax paid would be admissible if the motor vehicle was a capital good. Relying on precedent, the Tribunal deemed the impugned order unsustainable, allowing the appeal with consequential relief. Case-Laws Service Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374081