https://www.taxtmi.com/caselaws?id=212693 The Tribunal held that towers, prefabricated buildings (PFBs), printers, and office chairs were not considered 'capital goods' or 'inputs' under the CENVAT Credit Rules, 2004, thus denying CENVAT credit. Antennas were allowed credit as they directly contributed to output services. The limitation period for demands was remanded for further review, and penalties under Rule 15 were also subject to reconsideration based on the appellant's conduct. The Tribunal acknowledged both parties' arguments but ultimately ruled against the appellant regarding CENVAT credit eligibility. en-us Fri, 06 Jan 2012 00:00:00 +0530 Tue, 23 Sep 2014 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212693 The Tribunal held that towers, prefabricated buildings (PFBs), printers, and office chairs were not considered 'capital goods' or 'inputs' under the CENVAT Credit Rules, 2004, thus denying CENVAT credit. Antennas were allowed credit as they directly contributed to output services. The limitation period for demands was remanded for further review, and penalties under Rule 15 were also subject to reconsideration based on the appellant's conduct. The Tribunal acknowledged both parties' arguments but ultimately ruled against the appellant regarding CENVAT credit eligibility. Case-Laws Service Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212693