2017 (8) TMI 1049

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....vocate for the Respondent ORDER The issue involved in the present case is that whether respondent is entitle for Cenvat Credit in respect of Rent-a-Cab Service and consequential refund of the same under Rule 5 of Cenvat Credit Rules, 2004. Though the matter was listed for stay of the Revenue but on the consent of both sides, I am taking up the matter for final disposal. 2. Shri. S.R. Nair, Ld.....

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.... a conditioned one, accordingly to which only when the motor vehicle by which Rent-a-Cab service is provided is not capital goods, for the service provider, then only it is excluded from the input service. However, the motor vehicle is clearly covered under the definition of capital goods, therefore services of Rent-a-Cab services of motor vehicle, which is capital goods, therefore it is not exclu....

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.... vehicle used is not capital goods. On going through the definition of capital goods, I find that the motor vehicle used for providing renting services is covered under the definition of capital goods therefore the services in the present case provided by way of renting of motor vehicle. The motor vehicle is capital goods, therefore the Rent-a-Cab service per say is not excluded from the definitio....

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....he person who is providing the services. For service provider falling under the category of renting of motor vehicle the motor vehicle would always be capital good. As such the expression- "which is not a capital good appearing in the said exclusion clause would require examination vis-a-vis the service provider and not vis-a-vis the services recipient. As such the interpretation of the lower. aut....