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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 ..... ved in the present case is that whether the appellant is entitled for the Cenvat Credit on rent-a- cab service. 2. Shri. Bhushan Jani, Ld. Chartered Accountant appearing on behalf of the appellant submits that in the facts of their case the rent-a-cab service is not covered under the exclusion category for the reason that the Motor vehicle they have taken on rent is a capital goods falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of definition of the capital goods provided under Rule 2(a) (B) the exclusion entry reads as the "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, hece does not fall under the exclusion category. The same issue has been considered in the case of AIA Engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of motor vehicle which reads as, " Motor Vehicle falling under Heading 87.02, 87.03, 87.04, 87.11 and their chasis registered in the name of provider of output services for providing taxable services as specified in sub clause (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of Finance Act. In the present case, the passenger vehicle was taken on rent by the appellant wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is clear that conventional services was availed for upgrading their overall system of maintenance of bulk handling which is related to the manufacture and removal of goods. Therefore, in my considerate view, the credit is admissible. As per my above discussion, the 5 | P a g e E/10031/2018-SM demand in respect of conventional service and rent a cab service is set aside. As regard construction s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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