TMI Blog2018 (4) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... as ineligible for availment. Held that: - The emergency response vehicles are also not intended to carry passengers on hire and, even if the distinction between ‘hire’ and ‘renting’ is ignored, it is clear that the service availed by the appellant is not that of ‘rent-a-cab’ - disallowance of credit will not sustain - appeal allowed - decided in favor of appellant. - E/87318/2016 - A/92266/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st May 2011 and 31 st March 2015 credit was availed to the extent of ₹ 13,57,800. The jurisdictional service tax authorities were of the opinion that these are rent-a-cab service which, as per rule 2(l) of CENVAT Credit Rules, 2004 was incorporated on 1st April 2011 was ineligible for availment. The original authority confirmed the demand along with interest and imposed penalty of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2017-TIOL-2696-CESTAT-MUM]. 3. According to Learned Authorised Representative, the Tribunal in Express Tours and Travels Pvt Ltd v. Commissioner of Central Excise, Vadodara [2006 (3) STR 664 (Tri.Mumbai)], has held that there is no difference between hiring and renting and mere use of the word hiring would not imply exclusion from being taxed as rent-a-cab provider. 4. It is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing passengers on hire. The emergency response vehicles are also not intended to carry passengers on hire and, even if the distinction between hire and renting is ignored, it is clear that the service availed by the appellant is not that of rent-a-cab . Consequently, the disallowance of CENVAT credit and the resultant recovery of duty will not sustain. 5. The impugned order is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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