Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Cenvat Credit Eligible For Capital Goods Used In Providing Output Services | CCR Rule 2(a) Interpretation : Customs, Excise and Service Tax Appellate Tribunal
The CETAT holds that Cenvat credit is permissible on capital goods used for providing taxable services, not just manufacture, clarifying eligibility for storage tanks and fabrication inputs.