TMI Blog2019 (5) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles are admittedly capital goods in terms of the Rule 2(A) of Cenvat Credit Rules. Credit allowed - appeal allowed - decided in favor of appellant. - E/21933/2018-SM - Final Order No. 20406/2019 - Dated:- 9-5-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. J. N. Somaiya, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER PER: S.S GARG The present appeal is directed against the impugned order dated 29.10.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is not sustainable in law as the same has been passed by misinterpreting the exclusion clause in the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules, 2004. He further submitted that the learned Commissioner (A) has not considered the binding judicial precedents on the same issue. He also submitted that Rent-a-Cab Service was used for transportation of their employees from residence to office and vice versa and accordingly, was utilized during the course of business. Further, the appellant have shown the availment of credit on Rent-a-Cab Service in their return and therefore, suppression with intent to evade payment of duty cannot be alleged against the appellant. Further, he submitted that they have only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectronics Technology Parks vs. CCE: 2019 (1) TMI 1246 Plant Tech Midcontinent India Pvt. Ltd. vs. CCE: 2019 (1) TMI 1239 Macurex Sensors Pvt. Ltd. vs. CCE: 2018 (5) TMI 544 CCE vs. Maa Communications Bozel Ltd.: 2018 (3) TMI 995 CCE vs. Nihilent Technologies Pvt. Ltd.: 2017 (8) TMI 1049 Piramal Enterprise Ltd. vs. CCE: 2018 (1) TMI 460 Godawari Power Ltd. vs. CCE: 2017 (12) TMI 894 5.1 Further, I find that this Tribunal in the case of Marvel Vinyls Ltd. Vs. CCE, Indore: 2016-TIOL-3071-CESTAT-DEL. has considered the issue after the amendment in the definition of input service w.e.f 1.4.2011 and the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not capital goods for the appellant, cenvat credit availed on the input services of renting of motor vehicle would not be admissible. 6. However, I find flaw in the above interpretation of appellate authority. He has rightly observed that the exclusion is only in respect of that motor vehicle which is not a capital goods. However, he has not extended the benefit to the assessee by observing that the same is not a capital goods for the appellant. A person who is receiving the input services of renting of immovable property, can never avail cenvat credit of duty paid on the motor vehicles and as such motor vehicle can never be a capital goods to the recipient of the said services. The motor vehicle will always be a capita ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
