2019 (5) TMI 712

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....es falling under Chapter 17 of the Central Excise Tariff Act, 1985. During the course of the audit of the records of the appellant for the period from April 2016 to March 2017, the audit officer raised the objection that the appellant has taken CENVAT credit on inadmissible input services viz., (i) CENVAT Credit of Rs. 4,41,262/- availed for the period from April 2016 to March 2017 on the ineligible service of renting of motor vehicle; (ii) CENVAT Credit of Rs. 5,622/- availed for the period from April 2016 to March 2017 on the ineligible service of General Insurance service; (iii) CENVAT credit of Rs. 47,029/- availed for the period from April 2016 to March 2017 on the ineligible service on Manpower Supply for ro....

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....t and penalty does not arise. The learned counsel submitted that in the present case they are challenging the denial of CENVAT credit on Rent-a-Cab Service amounting to Rs. 4,41,262/- and with regard to other denial, the appellants are not in appeal. 4. On the other hand, the learned AR defended the impugned order and submitted that Rent-a-Cab Service has been specifically excluded from the definition of 'input service' w.e.f 1.4.2011. He further relied upon the following decisions in support of his submissions: • S.K.D. Lakshmanan Fireworks Industries vs. CCE & ST, Tiruvelveli: 2016 (42) STR 359 (Tri.-Chennai) • CST, Mumbai vs. MMS Maritime (India) Pvt. Ltd.: 2016 (41) STR 869 (Tri.-Mum.) • Wipro L....

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....les, 2004 and relates to any service used by a manufacturer, whether directly or indirectly, in or in relation to manufacture of their final product and includes many services specified therein but excludes some of the services specified. An Exclusion Clause B was introduced w.e.f. 01.04.2011 to the following effect: "[(b) [Services provided by way of renting of a motor vehicle], insofar as they relate to a motor vehicle which is not a capital goods;]" 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 as they relate to a motor vehicle which is not ca....