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2019 (6) TMI 569 - AT - Service TaxCENVAT Credit - input services - Rent-a-Cab service - period December 2013 to September 2014 - HELD THAT:- 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 after 1.4.2011 where it was held that 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 allowed - appeal allowed - decided in favor of appellant.
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