2018 (2) TMI 996

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....appeal against the impugned order wherein input service credit on the services namely (i) Octroi, (ii) Commercial & Industrial construction services, (iii) Erection, Commissioning and Installation Services, (iv) Rent-a-Cab Service and (v) interior Decorator Services has been denied on the premises that these services are not used in or in relation to the manufacture of final product as per Rule 2(....

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....efore the learned adjudicating authority has denied the credit. The appellant has provided invoice wherein it shows that the service tax has been paid on which they availed CENVAT credit. As the learned adjudicating authority has failed to specifically mentioned what other documents are required to allow CENVAT credit, I hold that appellant has correctly availed the CENVAT credit on the octroi s....

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....llant but the appellant has explained the usage of the service which has not been examined by the learned adjudicating authority and not disputed. In that circumstance, any services availed by appellant for repair and maintenance or erection, commissioning or installation services, appellant is entitled for CENVAT Credit. Therefore, I hold that appellant has correctly availed CENVAT Credit on th....

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....11 provides for exclusion of Rent-a-car services in so far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods. I find that the respondent has not adduced any evidence to establish that the motor vehicles (which have been excluded from the definition of 'Capital Goods') have been utilized for p....