2018 (1) TMI 3

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.... for the Respondent ORDER The issue is whether appellant is entitle for the Cenvat credit in respect of rent a cab service, the period involved is July, 2013 to July, 2014. 2. Shri. M.D. Sathe, Ld. Consultant appearing on behalf of the appellant submits that firstly service received by them do not fall under the rent a cab service for the reason that they have hired vehicle of 24 seater a....

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....s Vs Commissioner of Central Excise, Bhopal[2016(46)S.T.R. 854(Tri. Del.)] 4. I have carefully considered the submissions made by both sides and perused the record. 5. The period involved in the present case is July, 2013 to July, 2014. As per the amendment of definition of input service under rule 2(l) clause (B) rent a cab service falling under clause (zo) has been excluded from the purvie....