2017 (8) TMI 1378

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....(AR) for respondent ORDER Appeals are filed against order-in-appeal no. PUN-EXCUS-003-APP-073-14-15 and PUN-EXCUS-003-APP-074-14-15 dated 29 September 2014 of Commissioner of Central Excise (Appeals), Pune-III which has upheld the demand of the lower authority for recovery of Rs. 8,38,320,  along with interest thereon, and, substituting the penalty under rule 15(2) of CENVAT Credit Rule....

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....eliance on the decision of the Tribunal in M/s Marvel Vinyls Ltd V. Commissioner of Central Excise, Indore [2016-TIOL-3071-CESTAT-DEL] which has held that '4. A reading of the above Exclusion Clause show that services provided by way of renting of a motor vehicle do not stand excluded in totality. The Exclusion Clause is in respect of input services of renting of a motor vehicle, insofar a....

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....tly 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 c....

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....ges Pvt. Ltd. v. Commissioner of Central Excise Nashik [2015 (38) STR 129 (Tri-Mumbai)] which has held that '4.1 I find considerable force in the submissions made by the ld. Counsel for the appellant, that what is excluded is only the services 'primarily for personal use or consumption of any employee' under clause (C) of Rule 2(l) of the definition of input service. When the Government ha....