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2019 (1) TMI 1497 - AT - Central ExciseCENVAT Credit - input services/capital goods - rent-a- cab service - Held that:- There is no dispute on the fact that both the vehicles taken on rent, as per the invoice are capital goods. In terms of definition of the capital goods provided under Rule 2(a) (B) the exclusion entry reads as the “rent a cab service provided by way of renting of motor vehicle and so far which is not a capital goods”. Since, in the present case the motor vehicle taken on rent are capital goods, hence does not fall under the exclusion category. Appeal allowed - decided in favor of appellant.
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