https://www.taxtmi.com/forum/issue?id=110196 Whether Cenvat/Modvat credit is admissible on a porta cabin used as office furniture depends on its classification as a capital good and on whether the office is within factory premises. A tribunal ruling recognised credit on chairs and tables in a service-tax context, but Chapter 94 (furniture) is excluded from the definition of Capital Goods under Rule 2 of the Cenvat Credit Rules, 2004, affecting eligibility. en-us Sat, 16 Apr 2016 15:00:28 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110196 Whether Cenvat/Modvat credit is admissible on a porta cabin used as office furniture depends on its classification as a capital good and on whether the office is within factory premises. A tribunal ruling recognised credit on chairs and tables in a service-tax context, but Chapter 94 (furniture) is excluded from the definition of Capital Goods under Rule 2 of the Cenvat Credit Rules, 2004, affecting eligibility. Discussion-Forum Central Excise Sat, 16 Apr 2016 15:00:28 +0530 https://www.taxtmi.com/forum/issue?id=110196