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2019 (5) TMI 712 - AT - Central ExciseCENVAT Credit - input services - service of renting of motor vehicle - service of General Insurance service - Manpower Supply for road construction - period from April 2016 to March 2017 - HELD THAT:- This Tribunal in the case of M/S. MARVEL VINYLS LTD. VERSUS C.C.E. INDORE [2016 (11) TMI 1126 - CESTAT NEW DELHI] has considered the issue after the amendment in the definition of ‘input service’ w.e.f 1.4.2011 and the Tribunal in this case has observed the interpretation of the lower authorities that motor vehicle are not capital goods for the service recipient cannot be appreciated inasmuch as motor vehicles are admittedly capital goods in terms of the Rule 2(A) of Cenvat Credit Rules. Credit allowed - appeal allowed - decided in favor of appellant.
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