2018 (12) TMI 1159

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..... pellant has not produced any evidence to establish that the motor vehicles are capital goods for the service provider for the period from 1.4.2011 to 31.3.2013, the credit is ineligible and the demand for the said period is therefore upheld. Penalties - Held that:- The issue is interpretational and also transitional period, penalty imposed are unjustified. Appeal allowed in part.
Ms. Sulekha Be .....

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..... . Thus, he argued that the credit on the services has been rightly availed. It is also submitted by him that even though Clause B of the definition of input services excludes the services provided by the motor vehicle service provider, it is difficult for the service recipient to verify whether the motor vehicles are capital goods for the service provider. He submitted that the issue being interpr .....

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..... since the definition of inputs had a wide ambit, credit is eligible. I hold that the credit for the period upto 31.3.2011 is eligible and the demand for this period is set aside. After 1.4.2011, the definition of input service has been amended to include certain exclusion clauses. Clause B of the said definition excludes services relating to motor vehicles and the said credit would be eligible onl .....

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