TaxTMI 
TaxTMI 
2016 (11) TMI 1126
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....pondent Per Archana Wadhwa: The appellant is engaged in the manufacture of PVC shipping and was availing Cenvat Credit facilities under Cenvat Credit Rules 2004. During the period from August 2013-February 2014 they availed the Cenvat Credit on service tax of Rs. 2,21,248/- paid on input services received by them by way of "renting of motor vehicle" for transport of its employees from Gwalior to....
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....rer, whether directly or indirectly, in or in relation to manufacture of their final product and includes many services specified therein but excludes some of the services specified. An Exclusion Clause B was introduced w.e.f. 01.04.2011 to the following effect: "[(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....
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....e not capital goods for the appellant, Cenvat Credit availed on the input services of renting of motor vehicle would not be admissible. 6. However, I find flaw in the above interpretation of appellate authority. He has for the appellant. A person who is receiving the input services of renting of immovable property, can never avail cenvat credit of duty paid on the motor vehicles and as such motor....