Input on rent a cab service.
This query is : Resolved
27 August 2013
Dear all,
I see that Input on Rent a Cab services Paid by a service recipient(RCM) is not eligible for Credit.
However there a Caselaw (CCE, JAIPUR-II Vs M/s J K CEMENT WORKS (2009-TIOL-411-CESTATDEL)which supports availability of Input credit.
So Can anyone explain give me the relevant notification issued by the dept or case law supporting Ineligibility
I see that Input on Rent a Cab services Paid by a service recipient(RCM) is not eligible for Credit.
However there a Caselaw (CCE, JAIPUR-II Vs M/s J K CEMENT WORKS (2009-TIOL-411-CESTATDEL)which supports availability of Input credit.
So Can anyone explain give me the relevant notification issued by the dept or case law supporting Ineligibility
CA Suresh Jain
(Expert)
27 August 2013
The case law referred by you has become irrelevant after the amendment to the definition of input service which excludes :-
[(B) [services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods
In view of the above CENVAT credit on renting of motor vehicle is not available
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
[(B) [services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods
In view of the above CENVAT credit on renting of motor vehicle is not available
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
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