2015 (9) TMI 1472

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....he Respondent : Shri B.L.Yadav, Consultant ORDER The Revenue is in appeal against the impugned order dated 08.07.2014, wherein cenvat credit denied on various input services in the adjudication order were allowed by the ld. Commissioner (Appeals). 2.  The contention of the Revenue in this appeal is that credit on renting service is not admissible to the respondent inasmuch as the sai....

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....d to various customers.  According to the ld. Consultant, since the service tax paid on the rental service is in relation to the marketing of vehicles, which has the bearing on the manufacturing of motor vehicles, cenvat credit cannot be denied on such taxable service.  He further submits that the definition of input service contained in Rule 2 (l) of the Cenvat Credit Rules, 2004 and th....