2023 (1) TMI 736

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....na, learned Counsel appearing on behalf of the appellant submits that the exclusion is not simpliciter in respect of Rent-a-Cab service but it is only subject to condition that the Motor Vehicle which is taken on rent is not a capital goods. He submits that the identical issue has been decided in the various judgments by this Tribunal in the following judgments:- * MARVEL VINYLS LTD-2017 (49) S.T.R. (Tri.-Del) * GUALA CLOSURES (INDIA) PVT. LTD. -2018 (10) TMI 1411 - CESTAT AHMEDABAD 3. Shri. Kalpesh P Shah, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. I fin....

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....ich is not capital goods. The contention of the assessee is that motor vehicle is a capital goods, as per the definition of the capital goods contained under Rule 2(a) of the Cenvat Credit Rules, 2004. The appellate authority has specifically observed that the said input service, i.e., renting of "motor vehicles" have been specifically included except in case where motor vehicle is eligible for Cenvat credit as capital goods. 5. He has however denied the benefit to the assessee on the ground that such motor vehicle are not capital goods for the appellant, Cenvat credit 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....

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....have carefully considered the submission made by both the sides and perused the records. The services of Rent a cab and Hotel Accommodation are services are used for overall business activities of the appellant. The only business carried out by the appellant is manufacturing of excisable goods and sale thereof. Therefore, these services are actually related to the manufacturing activities of the appellant. This tribunal in the following judgments held that the CENVAT credit on Hotel Accommodation and Rent a Cab service is admissible: "Rent a Cab Service: 1. Aia Engineering Ltd. Vs. C.C.E. & Ahmedabad-III, Fuinal Order No. A/11320/2018 dated 12.06.2018, CESTAT (A/bad) 2. M/s. Welspun Corp Limited vs. Commissioner of Central Excise a....

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.... transportations as well as for outward transportation. As regard the inward transportation and sending and receiving the documents, the CENVAT credit is admissible. However, as regard the courier service used for outward transportation of the goods, if it is beyond place of removal then it is not admissible. As regard the limitation issue raised by Ld. Counsel, I agree that on the issue of service used for removal of goods there was a serious doubt. There were various conflicting judgments on the said issue, the matter was referred to the larger bench in the case of ABV Ltd. 2009 (15) STR 23-Larger Bench and, thus, subsequently Hon'ble Supreme Court in the case of Ultratech Cement Ltd. (supra) decided the issue. It is also a fact that the ....