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TMI Blog2019 (1) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... he “rent a cab service provided by way of renting of motor vehicle and so far which is not a capital goods”. Since, in the present case the motor vehicle taken on rent are capital goods, hence does not fall under the exclusion category. Appeal allowed - decided in favor of appellant. - E/11915, 12038/2018-SM - A/12944-12945/2018 - Dated:- 13-12-2018 - Mr. Ramesh Nair, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of AIA Engineering Ltd. Vs. CCE., Ahmedabad-iii -2018-TIOL-3028-CESTAT-Ahm. Wherein the similar issue has been considered and Cenvat Credit was allowed on the rent a cab service. 3. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided by way of renting of a 4 | P a g e E/10031/2018-SM motor Vehicle, is so far as they relate to a motor vehicle which is not the capital goods. On reading of the above entry, the rent a cab service was excluded only in a case where a motor vehicle which is rented out is not a capital goods. To ascertain whether in the facts of the present case, the motor vehicle is a capital good or otherwise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle taken on rent by the appellant is a capital good. Therefore, it does not cover under the exclusion entry provided under clause 2 (e) under sub clause B of Rule 2(a) of CENVAT credit rules. Therefore, rent a cab is an admissible input service and credit is admissible. As regard conventional services, the credit was denied only on the ground that it is an optional service for the appellant. I d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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