2019 (1) TMI 1497

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....) PER: RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for the Cenvat Credit on rent-a- cab service. 2. Shri. Bhushan Jani, Ld. Chartered Accountant appearing on behalf of the appellant submits that in the facts of their case the rent-a-cab service is not covered under the exclusion category for the reason that the Motor vehicle they have taken....

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.... rent, as per the invoice are capital goods. In terms of definition of the capital goods provided under Rule 2(a) (B) the exclusion entry reads as the "rent a cab service provided by way of renting of motor vehicle and so far which is not a capital goods". Since, in the present case the motor vehicle taken on rent are capital goods, hece does not fall under the exclusion category. The same issue h....

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.... provided in Rule 2 (a) under the clause (B), the entry of motor vehicle which reads as, " Motor Vehicle falling under Heading 87.02, 87.03, 87.04, 87.11 and their chasis registered in the name of provider of output services for providing taxable services as specified in sub clause (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of Finance Act. In the present case, the pa....

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....l services of a business organization. From the fact it is clear that conventional services was availed for upgrading their overall system of maintenance of bulk handling which is related to the manufacture and removal of goods. Therefore, in my considerate view, the credit is admissible. As per my above discussion, the 5 | P a g e E/10031/2018-SM demand in respect of conventional service and rent....