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2017 (8) TMI 1049 - AT - Service TaxRefund claim - input services - Rent-a-Cab Service - whether the Rent-a-Cab service at the relevant time is excluded from the definition of input service or otherwise? - Held that: - As such the interpretation of the lower. authorities that motor vehicle are not capital goods for the services recipient cannot be appreciated in as much as motor vehicles are admittedly capital goods in terms of the Rule 2(A) of Cenvat Credit Rules - appellant in the facts of the present case is entitle for the Cenvat credit in respect of Rent-a-Cab services and also for consequential refund - appeal dismissed - decided against Revenue.
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