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2019 (6) TMI 70 - CESTAT MUMBAICENVAT credit - input services - rent-a-cab service which admittedly was hired by the Appellant to provide car service to their guests - HELD THAT:- An identical issue came up for consideration before a coordinate bench of the Tribunal in the matter of Marvel Vinyls Ltd. vs. Commissioner of Central Excise, Indore [2016 (11) TMI 1126 - CESTAT NEW DELHI] and the Tribunal while deciding the issue in favour of Appellant therein held that the interpretation that motor vehicle are not capital goods for the service recipient cannot be appreciated inasmuch as motor vehicles are admittedly capital goods for the service provider in terms of Rule 2(a) of CCR, 2004. The appellant is entitled to the Cenvat credit on service tax paid on the aforesaid service - appeal allowed - decided in favor of appellant.
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