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2018 (5) TMI 544 - AT - Central ExciseCENVAT credit - input services - transportation provided to the appellant’s employees to and fro their workplace - Held that: - the Tribunal in the case of Marvel Vinyls Ltd. [2016 (11) TMI 1126 - CESTAT NEW DELHI] has considered the issue after the amendment in the definition of input service after 1.4.2011 and 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 - credit is allowed. Appeal allowed - decided in favor of appellant.
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