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2016 (11) TMI 1126 - CESTAT NEW DELHI

2016 (11) TMI 1126 - CESTAT NEW DELHI - TMI - CENVAT credit - renting of motor vehicle - input service - transport of its employees - Held that: - A person who is receiving the input services of renting of immovable property, can never avail cenvat credit of duty paid on the motor vehicles and as such motor vehicle can never be a capital good to the recipient of the said services. The motor vehicle will always be a capital good or otherwise for the person who is providing the services. For servi .....

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al goods in terms of the Rule 2 (A) of Cenvat Credit Rules - the appellant would be entitled to the Cenvat Credit on service tax paid on the said services - appeal allowed - decided in favor of appellant. - Appeal No.E/52257/2016-EX(SM) - FINAL ORDER NO. 54033/2016-EX(SM) - Dated:- 7-10-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri Vijayan Khongal, Advocate for the Applicants Shri Dharam Singh, DR for the Respondent Per Archana Wadhwa: The appellant is engaged in the manufacture of PVC shipp .....

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.2011, raised a demand against them by way of issuance of show cause notice dated 08.09.2014. The said show cause notice culminated into an order passed by the original adjudicating authority denying the credit and confirming the demand along with interest and imposition of penalty of identical amount under Rule 15(1) of the Cenvat Credit Rules 2004. The said order was upheld by the Commissioner (A) and hence the present appeal. 3. After hearing both the sides, I find that the definition of inpu .....

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apital goods;] 4. A reading of the above Exclusion Clause show that services provided by way of renting of a motor vehicle do not stand excluded in totality. The Exclusion Clause is in respect of input services of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not capital goods. The contention of the assessee is that motor vehicle is a capital goods, as per the definition of the capital goods contained under Rule 2(a) of the Cenvat Credit Rules 2004. The appella .....

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