2016 (9) TMI 537

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..... aid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back is not proper and denied as the said service is not an eligible input service. Accordingly, the impugned order-in-appeal is upheld. - Decided against the appellant - Appeal No. E/41474/2015 - Final Order No. 41529/2016 - Dated:- 8-9-2016 - Shri P. K. Choudhary, Judicial Member Shri Muthu and Shri Akhil Suresh, Advocates For the Appellant Shri R. Subramaniyan, AC (AR) For the Respondent ORDER The appellant is a manufacturer of Computers falling under Central Excise Chapter Heading 84. Aggrieved with the impugned order, upholding disallowance and recovery of cenvat credit on Rent-a-cab service, the appellants are in appeal .....

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..... f the said decision is reproduced as under :- After hearing the ld. AR and on perusal of the records, I find that the insurance service has been defined under Rule 2(l) of Cenvat Credit Rules, 2004 as follows :- (l) input service means any service, - (i) used by a provider of output service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, ma .....

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..... g of a cab Section 65(105)(o), motor vehicle related service (repair, reconditioning or restoration of motor vehicles, in any manner) Section 65(105)(zo) and supply of tangible goods Section 65(105)(zzzzj), if these services relate to motor vehicles, is not allowed. Further, in terms of Rule 2(l)(B) of Cenvat Credit Rules, 2004, these credits can be taken only if these services are used for providing taxable services for which credit on motor vehicle is available as capital goods. In other words these credits are available to them only if they are a service provider providing services such as courier service, Tour operator service, rent-a-cab operator service, providing Goods Transport Agency service, outdoor caterer service etc. Since, the .....

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