TMI Blog2017 (8) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... he interpretation of the lower authorities that motor vehicle are not capital goods for 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 - credit of tax paid to providers of transport service for staff allowed. In Hindustan Coca-Cola Beverages Pvt. Ltd. v. Commissioner of Central Excise Nashik [2014 (12) TMI 596 - CESTAT MUMBAI], it was held that even the Government while issuing the budget clarification or subsequent circular has clarified that what is not eligible is that service which is meant for personal use or consumption by an employee or the cost of which is included as part of salary of the employee as a cost to company basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in M/s Marvel Vinyls Ltd V. Commissioner of Central Excise, Indore [2016-TIOL-3071-CESTAT-DEL] which has held that 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, insofar 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 appellate authority has specifically observed that the said input service, i.e., renting of motor vehicles have been sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittedly capital goods in terms of the Rule 2(A) of Cenvat Credit Rules. and in Hindustan Coca-Cola Beverages Pvt. Ltd. v. Commissioner of Central Excise Nashik [2015 (38) STR 129 (Tri-Mumbai)] which has held that 4.1 I find considerable force in the submissions made by the ld. Counsel for the appellant, that what is excluded is only the services primarily for personal use or consumption of any employee under clause (C) of Rule 2(l) of the definition of input service. When the Government has specifically used the words such as used primarily for personal use or consumption of any employee , the same has to be given due effect to. In the present case the outdoor catering service is used in relation to business activities of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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