https://www.taxtmi.com/caselaws?id=331883 Cenvat credit on input services used for a project was held allowable, because the dispute was governed by an earlier ruling recognising credit for input services. Authorities dealing with embedded goods, inputs or capital goods were found inapplicable, since the distinction between "input" and "input service" was material and decisive. The objection based on the pipeline being embedded to earth was therefore rejected, and the applicant was held entitled to credit only in respect of input services. en-us Fri, 15 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331883 Cenvat credit on input services used for a project was held allowable, because the dispute was governed by an earlier ruling recognising credit for input services. Authorities dealing with embedded goods, inputs or capital goods were found inapplicable, since the distinction between "input" and "input service" was material and decisive. The objection based on the pipeline being embedded to earth was therefore rejected, and the applicant was held entitled to credit only in respect of input services. Case-Laws Service Tax Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331883