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TMI Blog2019 (5) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities that motor vehicle are not capital goods for the service recipient cannot be appreciated inasmuch as motor vehicles are admittedly capital goods in terms of the Rule 2(A) of Cenvat Credit Rules. Credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of input service as contained in Rule 2(l) of CENVAT Credit Rules, 2004. He further submitted that the learned Commissioner (A) has not considered the binding judicial precedents on the same issue. He also submitted that Rent-a-Cab Service was used for transportation of their employees from residence to office and vice versa and accordingly, was utilized during the course of business. Further, the appellant have shown the availment of credit on Rent-a-Cab Service in their return and therefore, suppression with intent to evade payment of duty cannot be alleged against the appellant. Further, he submitted that they have only availed credit which was not utilized, therefore, the payment of interest and penalty does not arise. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogies Pvt. Ltd.: 2017 (8) TMI 1049 * Piramal Enterprise Ltd. vs. CCE: 2018 (1) TMI 460 * Godawari Power Ltd. vs. CCE: 2017 (12) TMI 894 5.1 Further, I find that this Tribunal in the case of Marvel Vinyls Ltd. Vs. CCE, Indore: 2016-TIOL-3071-CESTAT-DEL. has considered the issue after the amendment in the definition of 'input service' w.e.f 1.4.2011 and the Tribunal in this case has observed as under: "3. After hearing both the sides, I find that the definition of "input service‟ is contained in Rule 2(l) of the Cenvat Credit Rules, 2004 and relates to any service used by a manufacturer, whether directly or indirectly, in or in relation to manufacture of their final product and includes many services specified therein but exclude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods for the appellant. A person who is receiving the input services of renting of immovable property, can never avail cenvat credit of duty paid on the motor vehicles and as such motor vehicle can never be a capital goods to the recipient of the said services. The motor vehicle will always be a capital goods or otherwise for the person who is providing the services. For service provider falling under the category of renting of motor vehicle the motor vehicle would always be a capital goods. As such the expression - "which is not a capital goods appearing in the said exclusion clause would require examination vis-à-vis the service provider and not vis-à-vis the services recipient." As such the interpretation of the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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