2016 (9) TMI 537

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....er cenvat credit availed by the appellant-manufacturer on service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back is correct and whether the said service is an eligible input service. 2. Shri Akhil Suresh, Advocate appearing on behalf of the appellant-company submits that the service is directly in relation to the manufacture of the final product and hence denial of the credit is unwarranted. He drew attention of the Bench to para-4 (c) on page 6 of the appeal paper book wherein it mentioned that any of the services as mentioned in the para referred which are used primarily for personal use for the consumption of any employee, will not qualify as input service. 3. Ld. A.R for th....

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....rocurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes - ... ... ..... (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, insofar as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor ve....