2018 (5) TMI 773

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..... d that the exclusion clause is in respect of input services of renting of the motor vehicle which is not a capital good and does not include the renting of cab services entirely. Inasmuch as for recipient of the rent-a-cab service, the question of capital goods will not arise, the exclusion will not apply. On going through the Tribunal’s decision in the case of Marvel Vinyls Ltd., I note that the .....

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..... iod of limitation, on the ground that the said services stand excluded with effect from 1.4.2011. 3. The Commissioner (Appeals) set aside the order of the original adjudicating authority confirming the demands, by following the Tribunal's decision in the case of Marvel Vinyls Ltd. Vs. CCE, Indore - 2017 (49) STR 424 (Tri.-Del.). It was held in the said decision that the exclusion clause is in res .....

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