https://www.taxtmi.com/caselaws?id=432989 The Appellate Tribunal CESTAT Ahmedabad held that the appellant was entitled to Cenvat credit for Rent-a-Cab service as the rented vehicle was considered capital goods. The Tribunal emphasized focusing on the service provider, not the recipient, in interpreting the exclusion clause. In a related judgment, Cenvat credit on Rent-a-Cab service and Hotel Accommodation was allowed as they were related to the manufacturing activities. The matter regarding courier services was remanded for requantification. The penalty imposed was set aside due to the absence of malafied intention. Overall, the decisions clarified exclusion clauses in the Cenvat Credit Rules and provided relief to the appellants. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 18 Jan 2023 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432989 The Appellate Tribunal CESTAT Ahmedabad held that the appellant was entitled to Cenvat credit for Rent-a-Cab service as the rented vehicle was considered capital goods. The Tribunal emphasized focusing on the service provider, not the recipient, in interpreting the exclusion clause. In a related judgment, Cenvat credit on Rent-a-Cab service and Hotel Accommodation was allowed as they were related to the manufacturing activities. The matter regarding courier services was remanded for requantification. The penalty imposed was set aside due to the absence of malafied intention. Overall, the decisions clarified exclusion clauses in the Cenvat Credit Rules and provided relief to the appellants. Case-Laws Central Excise Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432989