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TMI Blog2019 (1) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle the motor vehicle would always be a capital goods. Denying the cenvat credit on rent-a-cab service is not sustainable - Appeal allowed - decided in favor of appellant. - ST/21062/2018-SM - Final Order No. 20097/2019 - Dated:- 23-1-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri. Sreeganesh D.S., CA For the Appellant Smt. Kavita Poduwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 16.04.2018 passed by the Commissioner wherein the Commissioner (Appeals) has upheld the impugned order and appropriated an amount of ₹ 30,526/- (Rupees Thirty Thousand Five Hundred and Twenty Six only) towards the demand confirmed. Briefly the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Eighty Eight Thousand and Forty Three only) was demanded under Section 78 of the Act. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) upheld the impugned Order-in-Original holding that the cenvat credit availed was ineligible and amount of ₹ 30,526/- (Rupees Thirty Thousand Five Hundred and Twenty Six only) was appropriated to the Government. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law to the extent of ₹ 1,45,560/- (Rupees One Lakh Forty Five Thousand Five Hundred and Sixty only). He further submitted that the only issue to be decided in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to a motor vehicle which is not a capital goods;] 4. A reading of the above Exclusion Clause show that services 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 credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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