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2016 (9) TMI 537 - CESTAT CHENNAI

2016 (9) TMI 537 - CESTAT CHENNAI - TMI - Cenvat credit - service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back - eligible input service - Held that:- Rent-a-cab service availed by a service provider is an eligible input service for the purpose of availing credit whereas in the instant case, the appellant is a manufacturer of final products and not a service provider. Therefore, by following the ratio of this Bench decision in the case o .....

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2016 - Dated:- 8-9-2016 - Shri P. K. Choudhary, Judicial Member Shri Muthu and Shri Akhil Suresh, Advocates For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER The appellant is a manufacturer of Computers falling under Central Excise Chapter Heading 84. Aggrieved with the impugned order, upholding disallowance and recovery of cenvat credit on Rent-a-cab service, the appellants are in appeal before this Tribunal. The only issue to be settled in the present appeal is whether c .....

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e 6 of the appeal paper book wherein it mentioned that any of the services as mentioned in the para referred which are used primarily for personal use for the consumption of any employee, will not qualify as input service. 3. Ld. A.R for the Revenue reiterates the impugned order. 4. After considering the submissions of both sides and on perusal of records, I find that the learned Commissioner (Appeals) has gone in detail on the issue of eligibility of input service tax credit on Rent-a-cab servi .....

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of the records, I find that the insurance service has been defined under Rule 2(l) of Cenvat Credit Rules, 2004 as follows :- (l) input service means any service, - (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of .....

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but excludes - ... ... ..... (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, insofar as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insur .....

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edit Rules, 2004, credit of service tax paid on General Insurance Services Section 65(105)(d), renting of a cab Section 65(105)(o), motor vehicle related service (repair, reconditioning or restoration of motor vehicles, in any manner) Section 65(105)(zo) and supply of tangible goods Section 65(105)(zzzzj), if these services relate to motor vehicles, is not allowed. Further, in terms of Rule 2(l)(B) of Cenvat Credit Rules, 2004, these credits can be taken only if these services are used for provi .....

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