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2019 (1) TMI 1642 - AT - Central ExciseCENVAT credit - input services or Capital Goods? - Rent-a-Cab Service - it was submitted that Rent-a-Cab Services were used for pick-up and drop facility of the employees - HELD THAT - The definition of capital goods in Cenvat Credit Rules provides that vehicles have to be capital goods for the service provider who is providing the service of transportation to passengers - Clause B of definition of input services provide that the said credit is eligible only if the vehicles are capital goods for the service provider. On the basis of the law authorities below have correctly analyzed the issue and disallowed the credit - appeal dismissed - decided against appellant.
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