2017 (12) TMI 894

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....tral Excise Tariff Act. The appellant, during the relevant period, availed the credit on certain input services including rent-a-cab and outdoor catering services. The same were not allowed by the department. Being aggrieved, the appellant has filed the present appeal. 3. With this background, heard Shri Krishan Mohan and Shri G.R. Singh, ld. Counsels for the parties. 3. After hearing both the parties, it appears that the identical issue has come up before the Tribunal in the case of Marvel Vinyls Ltd. Vs. CCE - 2017 (49) STR 434 (Tri.-Del.), where Cenvat credit on motor vehicle was allowed which were used for bringing the employees to the company. The Tribunal observed that: "3. After hearing both the sides, I find that the defini....

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....he above interpretation of appellate authority. He has rightly observed that the exclusion is only in respect of that motor vehicle which is not a capital goods. However, he has not extended the benefit to the assessee by observing that the same is not a capital goods 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 vehicle can never be a capital good to the recipient of the said services. The motor vehicle will always be a capital goods or otherwise for the person who is providing the services. For service provider falling under the category of renting of motor vehicle the motor vehicle would always be a capit....