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TMI Blog2018 (8) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider in Rule 2 (e) of CENVAT Credit Rules, 2004. As regards the convention services are considered, the credit was disallowed on the ground that the workshop on maintenance of bulk handling system is optional services for the appellant. Therefore not necessary in relation to manufacture. 2. Sh. Amit Laddha, Ld. Counsel appearing on behalf of the appellant submits that the construction service is not for a new construction whereas it is in respect of maintenance and repair of the existing plant and machinery. The repair and maintenance service is not excluded from the definition of input services. As regard the rent a cab services, he submits that rent a cab service per se was not excluded whereas it is excluded only when the motor vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing convention services, he reiterates the findings given by the Commissioner. He also placed reliance on the following judgement : 1. SKD Lakshmanan Fireworks Industries Vs. CCE, Tirunelveli 2016 (42) STR 359 (Tri- Chennai) - 2. Circular No. 943/4/2011-CE Dt. 29.04.2011 3. Mahindra & Mahindra Ltd. Vs. CCE, Hyderabad-I 2016 (45) STR 92 (Tri.- Hyd)- 4. - India Cements Ltd. Vs. CCE, Guntur- 2016 (45) STR 557 (Tri-Hyd) 4. I have carefully considered the submission made by both the sides and perused the records. The limited issue is to be decided is whether the appellant is entitled for CENVAT credit in respect of services namely, construction service, rent a cab service and conventional services. As regards the conventional service, the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act. Accordingly, in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the appellant is a capital good. Therefore, it does not cover under the exclusion entry provided under clause 2 (e) under sub clause B of Rule 2(a) of CENVAT credit rules. Therefore, rent a cab is an admissible input service and credit is admissible. As regard conventional services, the credit was denied only on the ground that it is an optional service for the appellant. I do not understand how the Revenue can decide which are the optional and which are the essential services of a business organization. From the fact it is clear that conventional services was availed for upgrading their overall sy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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