TMI Blog2018 (2) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... - Erection, Commissioning or Installation Services - Held that: - any services availed by appellant for repair and maintenance or erection, commissioning or installation services, appellant is entitled for CENVAT Credit - credit allowed. Rent-a-Cab Service - Held that: - there is an assumption and presumption of learned adjudicating authority that the service has been used for personal use - without specific allegation, CENVAT credit cannot be denied to the appellant - credit allowed. Appeal allowed - decided in favor of appellant. - E/86263/2016 - A/91752/2017 - Dated:- 10-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Vipin Kumar Jain, Advocate - for appellant Shri M.K. Mall, Asst. Commr (AR) - for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed to specifically mentioned what other documents are required to allow CENVAT credit, I hold that appellant has correctly availed the CENVAT credit on the octroi services. (b) Commercial or Industrial Construction Services, Erection, Commissioning or Installation Services: The case of Revenue is that these services have no connection with the appellant. Moreover, the said service has been included from the definition of input service as per Finance Act, 2011 therefore they are not entitled to the credit. The appellant has explained the usage of these services and categorically mentioned that these services have been used by them for repair and maintenance of the factory and plant. The said averment of the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as they relate to a motor vehicle except when used for the provision of taxable services for which the credit on motor vehicle is available as capital goods. I find that the respondent has not adduced any evidence to establish that the motor vehicles (which have been excluded from the definition of Capital Goods ) have been utilized for provision of Rent-a-car services. Under the circumstances, the denial of Cenvat for these services is unjust. Hence, I hold that these services are essential for conduct of manufacturing and related activities, the appellants are therefore eligible for availment of CENVAT Credit on this head. In the impugned order learned adjudicating authority itself has observed that these services appears to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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