TMI Blog2017 (8) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... r the services recipient cannot be appreciated in as much as motor vehicles are admittedly capital goods in terms of the Rule 2(A) of Cenvat Credit Rules - appellant in the facts of the present case is entitle for the Cenvat credit in respect of Rent-a-Cab services and also for consequential refund - appeal dismissed - decided against Revenue. - ST/85569 to 85572/17, ST/STAY/92266 TO 92269/ 17 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that Rent-a-Cab service is specifically excluded from the definition of the input service w.e.f. 1-7-2012 whereas period involved in the present case is January, 2012 to March, 2014. In view of specific exclusion, Ld. Commissioner(Appeals) erred in allowing the refund. Therefore order needs to be modified by denying credit and refund in respect of Rent-a-Cab Service. 3. On the other hand, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have carefully considered the submissions made by both sides and perused the record. 5. I find that issue to be decided is whether the Rent-a-Cab service at the relevant time is excluded from the definition of input service or otherwise. Exclusion provided in respect of Rent-a-Cab service is reproduced below: Rule 2(l)(b): Services provided by way of renting of a motor vehicle, in so fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -a-Cab service, the motor vehicle is capital goods for provider of output service therefore credit is admissible and the said service is not excludible. The relevant portion of the order is reproduced below: 6. However, I find flaw in the above interpretation of e appellate authority. He has for the appellant. A person who is receiving the input services of renting of immovable property, can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) of Cenvat Credit Rules. 7. In view of the above analysis I hold that the appellant would be entitled to the Cenvat Credit on service tax paid on the said services. Accordingly, the impugned order is set aside and appeal allowed with consequential relief to the appellant. As per my above discussions and following ratio of above decision of this tribunal, I am of the considered view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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