2019 (1) TMI 1642

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of capital goods in Cenvat Credit Rules provides that vehicles have to be capital goods for the service provider, who is providing the service of transportation to passengers - Clause B of definition of input services‟ provide that the said credit is eligible only if the vehicles are capital goods for the service provider. On the basis of the law, authorities below have correctly anal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. The learned Authorised Representative Shri L. Nanda Kumar supported the findings in the impugned order. He referred to the definition of capital goods in Cenvat Credit Rules, 2004 as well as the exclusion clause B of Cenvat Credit Rules, 2004 and argued that only if the vehicles are capital goods for the service provider, the credit is eligible. The authorities below have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X