2018 (5) TMI 310

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....This appeal is filed against Order-in-appeal passed by the Commissioner of Central Excise (Appeals). 3. The issue involved for determination is: whether the appellant are eligible to avail cenvat credit of service tax paid on 'rent-a-cab service' during the relevant period from 2011-2012 to 2013-2014. 4. Ld. Chartered Accountant for the appellant has submitted that the aforesaid rent-a-cab servi....

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....nt to the definition of input service, the credit of rent a cab service is not available post 01.04.2011. 6. I find force in the contention of Ld. AR for the Revenue on merit. The amended definition of input services reads as follows: "(l) "input service" means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether....

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....n of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for ....

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....its extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;] [Explanation. - For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis.] 7. A plain reading of the aforesaid Provision makes it clear that rent-a-cab service has been ....