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2019 (1) TMI 1246 - AT - Service TaxCENVAT Credit - input services - rent-a-cab service - scope of exclusion part of the definition of ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- Tribunal in the case of Marvel Vinyls Ltd. Vs. CCE, Indore [2016 (11) TMI 1126 - CESTAT NEW DELHI] has considered the issue after the amendment in the definition of ‘input service’ after 01.04.2011 and the Tribunal in this case has held that, the motor vehicle will always be a capital goods or otherwise for the person who is providing the services. For service provider falling under the category of renting of motor vehicle the motor vehicle would always be a capital goods. Denying the cenvat credit on rent-a-cab service is not sustainable - Appeal allowed - decided in favor of appellant.
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