https://www.taxtmi.com/caselaws?id=374332 The Tribunal held that the rent-a-cab service in the case was admissible for Cenvat Credit as the rented vehicles qualified as capital goods. The exclusion for rent-a-cab services applies only when the rented vehicle is not a capital good. The Tribunal determined that the appellant's rented motor vehicle fell under the definition of capital goods, making the service admissible for credit. The Tribunal also ruled in favor of the appellant regarding conventional services, deeming them essential for their business. Consequently, the impugned order was set aside, and the appeals were 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 The Tribunal held that the rent-a-cab service in the case was admissible for Cenvat Credit as the rented vehicles qualified as capital goods. The exclusion for rent-a-cab services applies only when the rented vehicle is not a capital good. The Tribunal determined that the appellant's rented motor vehicle fell under the definition of capital goods, making the service admissible for credit. The Tribunal also ruled in favor of the appellant regarding conventional services, deeming them essential for their business. Consequently, the impugned order was set aside, and the appeals were allowed. Case-Laws Central Excise Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374332