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2018 (5) TMI 773 - CESTAT NEW DELHICENVAT credit - rent-a-cab services - extended period of limitation - Held that: - in the case of Marvel Vinyls Ltd. Vs. CCE, Indore [2016 (11) TMI 1126 - CESTAT NEW DELHI], it was held that the exclusion clause is in respect of input services of renting of the motor vehicle which is not a capital good and does not include the renting of cab services entirely. Inasmuch as for recipient of the rent-a-cab service, the question of capital goods will not arise, the exclusion will not apply. On going through the Tribunal’s decision in the case of Marvel Vinyls Ltd., I note that the same was also in the context of recipient of the services. As such, the said decision is at all four corners of the facts of the present case and is fully applicable. Appeal dismissed - decided against Revenue.
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