https://www.taxtmi.com/caselaws?id=374332 Cenvat credit on rent-a-cab service is admissible where the rented motor vehicles qualify as capital goods, because the exclusion from input service applies only when the rented vehicle is not capital goods. On the stated facts, the Tribunal treated the rented vehicles as capital goods and followed its earlier view that such service does not fall within the exclusion. The denial of credit on the ground that the service was rent-a-cab therefore could not be sustained, and credit was allowed. en-us Thu, 13 Dec 2018 00:00:00 +0530 Thu, 31 Jan 2019 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374332 Cenvat credit on rent-a-cab service is admissible where the rented motor vehicles qualify as capital goods, because the exclusion from input service applies only when the rented vehicle is not capital goods. On the stated facts, the Tribunal treated the rented vehicles as capital goods and followed its earlier view that such service does not fall within the exclusion. The denial of credit on the ground that the service was rent-a-cab therefore could not be sustained, and credit was allowed. Case-Laws Central Excise Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374332