2016 (11) TMI 1126

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.... Shri Dharam Singh, DR for the Respondent 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 t....

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....nd relates to any service used by a manufacturer, 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 ....

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....the assessee on the ground that such motor vehicle are 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 cred....