Rent-a-cab

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Dinesh (Querist)
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02 December 2011 In my Company we have Hired Light commercial vehicles for the USE of Company Only (No Personal Use) , the vehicle Owner Bill is with Service Tax , now as per new Notification we cannot avail cenvat for the same ? is it applicable?

PUNEET GOYAL

PUNEET GOYAL (Expert)
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02 December 2011 List of Services Specified Under Rule 2 (l)(ii)(B)
1. General Insurance Business Services[65 (105) (d)]
2. Rent-a-Cab Scheme Operator Services [65(105)(o)]
3. Authorised Service Station Services [65(105)(zo)]
4. Supply of Tangible Goods Services [65(105)(zzzzj)]
If the above services are used in respect of motor vehicle by any service provider then they shall not be included in the definition of input services and accordingly CENVAT credit shall not be taken. However, if the above services are used by the following service provider in respect of motor vehicle then they shall be included in the definition of input service and accordingly CENVAT credit shall be taken:
1. Courier AgencyServices [65 (105) (f)]
2. Tour OperatorServices [65(105)(n)]
3. Rent-a-Cab Scheme Operator Services [65(105)(o)]
4. Cargo Handling Agency Services [65(105)(zr)]
5. Goods Transport Agency Services [65(105)(zzp)]
6. Outdoor Caterer Services [65(105)(zzt)]
7. Panadal or Shamiana Contractor Services [65 (105) (zzw)]

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