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2019 (6) TMI 569

6 - CESTAT NEW DELHI] has considered the issue after the amendment in the definition of input service after 1.4.2011 where it was held that the 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 allowed - appeal allowed - decided in favor of appellant. - ST/20058, 20134/2019-SM - Final Order No. 20464-20465/2019 - 11-6-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. A. Mony, CA For the Appellant Mr. Madhup Sharan, AR For the Respondent ORDER Per: S.S GARG These two appeals have been filed by the appellant against the impugned order dated 3.10.2018 and 11. .....

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n Rule 2(l) of CENVAT Credit Rules, 2004 and without considering the binding judicial precedent. He further submitted that the appellants are service providers of Telecommunication Service and has hired the service of vehicles which were used by BSNL employees for the purpose of maintaining BSNL telephone exchanges, BTS and other Telecommunication services, etc., operational at various locations in their Telecom Circles. He further submitted that these services are essential and have connection to the provision of their output service. He further submitted that the exclusion clause of the input service under Rule 2(l) is not applicable in the present case. He also submitted that the documents evidencing ownership of a cab to the Rent-a-Cab .....

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ces 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 specifically included except in case where motor vehicle is eligible for Cenvat credit as capital goods. 5. He has however denied the benefit to the assessee on the ground that such motor vehicle are not capital go .....

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