2018 (5) TMI 773

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..... clude the renting of cab services entirely. Inasmuch as for recipient of the rent-a-cab service, the question of capital goods will not arise, the exclusion will not apply. On going through the Tribunal’s decision in the case of Marvel Vinyls Ltd., I note that the same was also in the context of recipient of the services. As such, the said decision is at all four corners of the facts of the pre .....

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..... the said services stand excluded with effect from 1.4.2011. 3. The Commissioner (Appeals) set aside the order of the original adjudicating authority confirming the demands, by following the Tribunal s decision in the case of Marvel Vinyls Ltd. Vs. CCE, Indore 2017 (49) STR 424 (Tri.-Del.). It was held in the said decision that the exclusion clause is in respect of input services of renting .....

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