2018 (12) TMI 1159

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....t : Shri L. Nandakumar, AC (AR) ORDER The appellant is aggrieved by the disallowance of credit on rent-a-cab service. 2. On behalf of the appellant, Shri R. Rajesh, Head - Taxation of the appellant-company appeared and argued the matter. He submitted that the appellant is engaged in manufacture of hydraulic cylinders and part thereof. They have availed rent-a-cab service for the period from Ja....

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....f input services, he pleaded that the penalties may be waived. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. He submitted that for the first three months upto 31.3.2011, the appellant is eligible for credit. Thereafter, the definition of input services has been amended and has excluded the services related to motor vehicles and the appellant could be eligible for ....

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....daram Clayton Ltd. vide Final Order No. 41952/2018 dated 9.7.2018 has discussed the issue in detail. Taking into consideration the fact that the appellant has not produced any evidence to establish that the motor vehicles are capital goods for the service provider for the period from 1.4.2011 to 31.3.2013, I am of the view that credit is ineligible and the demand for the said period is therefore u....