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2019 (1) TMI 1239 - AT - Service TaxCENVAT Credit - input services - hiring of vehicles and rent-a-cab services - Held that:- The issue has been considered by the Hon’ble Tribunal in the case of Marvel Vinyls Ltd. Vs. CCE, Indore [2016 (11) TMI 1126 - CESTAT NEW DELHI] wherein the Tribunal held that the cenvat credit on car rental is available as input service credit for the service receiver if the cars are capital goods for the car rental service provider - the impugned order denying the cenvat credit on rent-a-cab service is not sustainable in law. Demand of interest of ₹ 77,256/- - Held that:- The same is confirmed as fairly conceded by the counsel for the appellant. Appeal allowed in part.
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