Exclusions to input service for cenvat credit

Rule 2(l) defines input service.There are 3 exclusions to the definition.One of the 3 reads

"services provided by way of renting of motor vehicle in so far as they relate to a motor vehicle which is not a capital good"

can anyone kindly discuss when this exclusion will not be in operation ie who are entitled to avail cenvat credit on input tax on renting of motor vehicle.

If my motor vehicle is a fixed asset in my books then i will get credit. That means if I purchase motor vehicle, I get cenvat credit on excise duty paid on purchase of motor vehicle.

Regards,