Cenvat credit on goods used in tangible-goods supply service allowed when those goods are integral inputs to the taxable service. Cenvat credit of excise duty/CVD paid on tangible goods supplied during provision of the Supply of Tangible Goods service is available to the service provider; such goods, including machinery, equipment, vehicles, aircraft and vessels supplied without transfer of possession or effective control, are to be treated as inputs under the Cenvat Credit Rules, 2004, provided the output activity falls within the service defined under Section 65(105)(zzzzj).