2018 (1) TMI 3

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..... t service - Since there is categorical exclusion of rent a cab from the definition of input service credit on or after 1-4-2011, credit is not admissible - appeal dismissed - decided against appellant. - E/86183/16 - A/90639/17/SMB - Dated:- 13-10-2017 - Mr. Ramesh Nair, Member(Judicial) Shri. M.D. Sathe, Consultant for the Appellants Shri. Deepak S. Chauhan, Superintendent (A.R.) for .....

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..... 4-2011 the definition of input service as provided under Rule 2(l) Cenvat Credit Rules, 2004 has undergone amendment and according to which as per 2(l)(B) the service of rent a cab falling under clause (zo) has been excluded from the purview of input service accordingly cenvat credit on rent a cab service is not available to the appellant w.e.f. 1-4-2011. He placed reliance on the Orient Paper M .....

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..... service under rent a cab and discharged service tax under the said head. Now at the recipient end appellant cannot be challenged classification therefore submissions made by Ld. Consultant is no help to the appellant. Since there is categorical exclusion of rent a cab from the definition of input service credit on or after 1-4-2011 is not admissible, accordingly there is no infirmity in the impug .....

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