TaxTMI 
TaxTMI 
2019 (5) TMI 1760
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....aken by the appellant for the input services received, being (i) telephone service, (ii) insurance services, (iii)canteen services,(iv) courier services (v)Air travel services and (vi) rent-a-cab services. 2. As per the first show cause notice dated 25.4.2012, it is urged, in the course of audit, it came to knowledge of the Department that the appellant has taken cenvat credit on the aforementioned services. In view of the amendment, in Rule 2 (l)of CCR w.e.f. 1.4.2011, it appeared to Revenue that the aforementioned services do not qualify as "input service" under Rule 2 (l) read with Rule 3(1) read with Rule 9(6) of Cenvat Credit Rules. Further, it was the obligation of the assessee to justify the taking of input service credit as regar....
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....ereof or laying of foundation or making of structure in support of capital good, except for the provisions of one or more of the specified services or ;- (b) specified in sub-clauses (d), (o), (z)(o) and (zzo) of Clause 105 of Section 165 of the Finance Act, in sofar as they relate to motor vehicle except when used for the provisions of taxable service for which the credit on motor vehicle is available as capital goods; or The credit is available as capital goods" (c) Such as those provided in relation to outdoor catering, health services, etc. when such services are used primarily for personal use or consumption of any employee. 6. In the facts of the present case, the ld. Counsel urges that admittedly the services in question bei....
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.... promotion of demand /sale of their products, purchases of raw materials of desired quality, seminar and meetings for a change of use and gather knowledge for the interest of industries as regards products. The Air Travel Service has been received in relation to the tour activities as a manufacturer of dutiable products. Sofar as "rent-a-cab service" is concerned, it is urged that under the Exclusion Clause in respect of the motor vehicles, which is not the capital goods of the service provider, as the appellant as a service receiver received rent-a-cab service, no motor vehicle was provided on rent technically on capital goods. Further, reliance on the ruling of this Tribuanl in the case of Marvel Vinyls Ltd. - 2017 (49) STR 424 (Tribunal-....
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....rson, who is providing the service. It was further observed that the expression "which is not a capital goods" would require examination vis-a-vis service provider and not vis-a-vis service recipient". Thus, the interpretation of the lower authority/court, "motor vehicle are not capital goods for the service recipient cannot be appreciated inasmuch as motor vehicles are admittedly capital goods in terms of Rule 2 (a) A of CCR, 2004. Accordingly, it was held that receiver of service are entitled to cenvat credit of service tax paid on renting of motor vehicles. 9. Ld. Authorised Representative for the Department relies on the findings in the impugned order and he has drawn my attention to Rule 9(6) of CCR, 2004 wherein the onus lies on th....