https://www.taxtmi.com/caselaws?id=330600 The appellate tribunal allowed the appellant's challenge against the disallowance of credit on capital goods and input services. The tribunal found the items, including air receiver and corrugated hoses, essential for the manufacturing process, qualifying them as capital goods. Additionally, the outsourced input services, such as payroll processing and C Form collection, were deemed integral to business activities and eligible for credit. The tribunal granted the appellant credit on both capital goods and input services, totaling Rs. 1,10,338 for the period from April 2006 to January 2011. en-us Fri, 11 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330600 The appellate tribunal allowed the appellant's challenge against the disallowance of credit on capital goods and input services. The tribunal found the items, including air receiver and corrugated hoses, essential for the manufacturing process, qualifying them as capital goods. Additionally, the outsourced input services, such as payroll processing and C Form collection, were deemed integral to business activities and eligible for credit. The tribunal granted the appellant credit on both capital goods and input services, totaling Rs. 1,10,338 for the period from April 2006 to January 2011. Case-Laws Central Excise Fri, 11 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330600