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2015 (8) TMI 29 - AT - Service TaxDenial of the Cenvat credit on inputs / input services - Credit taken on Security service, chassis of motor vehicle and exempted service to German Embassy - Held that:- appellant is providing taxable as well exempted services but nowhere Revenue has proved that appellant has provided exempted services. Infact in two of the invoices issued by the appellant to German Embassy, the appellant did not charge the service tax, does not mean that appellant has provided exempted services. Therefore, I hold that in the absence of any contrary evidence produced by the Revenue, the provisions of Rule 6(3)(c) of Cenvat Credit Rules, 2004 are not applicable to the facts of this case. At the most the case could have been booked against the appellant for non payment of service tax which Revenue failed to do so, therefore, I hold that appellant has correctly taken the Cenvat credit Admittedly the services availed at the residence of Managing Director have no nexus with the output services provided by the appellant as held by this Tribunal in the case of Manikgarh Cement [2012 (11) TMI 601 - CESTAT MUMBAI]. Therefore, I hold that appellant is not entitled to take Cenvat credit Admittedly, carts were not registered under Motor Vehicle Act, therefore the contention of revenue that these motor vehicle are not capital goods is not acceptable. In these circumstances, I hold that appellant has correctly taken the Cenvat credit - Decided partly in favour of assessee.
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