2009 (11) TMI 728

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....lant. Shri Sunil Kumar, DR, for the Respondent. ORDER Heard. 2. The applicants challenge the order dated 18th February, 2009 passed by the Commissioner (Appeals) whereby the appeal filed by the applicants has been dismissed. The said appeal was filed against the order passed by the Asstt. Commissioner on 1st December, 2008, whereby the Asstt. Commissioner had disallowed the Cenvat cred....

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....l products, that would not make the applicants to be provider of output service. Rule 2(a)(B) clearly provides that, the 'capital goods' means, motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of Section 65 of the Finance Act. As regards Rule 2(k), the same define....