https://www.taxtmi.com/forum/issue?id=105904 Software used by consulting engineers is not covered by the definition of capital goods and thus cannot be taken as a capital item for cenvat credit. However, software used in providing output services may be claimed as an input for cenvat credit, subject to its precise classification and factual use, so further factual detail or professional advice is recommended to determine entitlement. en-us Sat, 20 Jul 2013 14:25:04 +0530 Thu, 23 Jan 2025 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105904 Software used by consulting engineers is not covered by the definition of capital goods and thus cannot be taken as a capital item for cenvat credit. However, software used in providing output services may be claimed as an input for cenvat credit, subject to its precise classification and factual use, so further factual detail or professional advice is recommended to determine entitlement. Discussion-Forum Service Tax Sat, 20 Jul 2013 14:25:04 +0530 https://www.taxtmi.com/forum/issue?id=105904