https://www.taxtmi.com/caselaws?id=262141 The Tribunal allowed the appeal filed by the Appellant, a 100% EOU, regarding the denial of CENVAT Credit on input services, inputs, and capital goods used for shipbuilding and repair services. The Tribunal held that the Appellant was eligible for the CENVAT Credit as the Dry Dock was essential for their operations, and the classification of the final product 'ship' under Nil rate of duty did not disqualify them from availing the credit. The Tribunal also upheld the validity of the ISD invoices issued by the Head Office and clarified the applicability of relevant CENVAT Credit Rules, ultimately setting aside the impugned order. en-us Thu, 30 Apr 2015 00:00:00 +0530 Mon, 29 Feb 2016 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262141 The Tribunal allowed the appeal filed by the Appellant, a 100% EOU, regarding the denial of CENVAT Credit on input services, inputs, and capital goods used for shipbuilding and repair services. The Tribunal held that the Appellant was eligible for the CENVAT Credit as the Dry Dock was essential for their operations, and the classification of the final product 'ship' under Nil rate of duty did not disqualify them from availing the credit. The Tribunal also upheld the validity of the ISD invoices issued by the Head Office and clarified the applicability of relevant CENVAT Credit Rules, ultimately setting aside the impugned order. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262141