2019 (6) TMI 569

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....refore, both the appeals are being disposed of by this common order. The details of both the appeals are given herein below: Appeal No. Period Amount ST/20058/2019 2013-2014 Rs. 2,93,910/- ST/20134/2019 2014-2015 Rs. 4,49,945/- 3. For the sake of convenience the facts of appeal No.ST/20058/2019 are taken. The appellant is a service tax registrant under the service category of 'Telecommunication Service' to their subscribers. During the audit, it was noticed that they have availed ineligible CENVAT credit of service tax of Rent-a-Cab service during the period December 2013 to September 2014 amounting to Rs. 2,93,910/-. Accordingly, a show-cause notice No.06/2015-ST dated 9/3/2015 was issued to them demanding the....

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....in favour of the assessee in the following cases: • Marvel Vinyls Ltd. vs. CCE: 2016-TIOL-3071-CESTAT-DEL, • CST vs. M/s. Nihilent Technologies Pvt. Ltd.: 2017-TIOL-2696-CESTAT-MUM. • M/s. Godawari Power and Ispat Ltd. vs. CCE: 2018-TIOL-456-CESTAT-DEL • Kansai Nerolac Paints Ltd. vs. CST: 2017-TIOL-4494-CESTAT-MUM 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the decisions relied upon by the appellant, I find that the Tribunal in the case of Marvel Vinyls Ltd. cited supra has considered the issue after the amendment in the definition of input service after 1.4.2011. The Tribunal in the said c....

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....t availed on the input services of renting of motor vehicle would not be admissible. 6. However, I find flaw in the above interpretation of appellate authority. He has rightly 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 can never be a capital good to the recipient of the said services. The motor vehicle will always be a capital goods or otherwise for the person who is providing the servi....