https://www.taxtmi.com/caselaws?id=342051 CENVAT credit on MS items used to fabricate machinery, equipment and plant structures was treated as admissible where the materials were used in manufacture of eligible capital goods, even though the resulting structures were fixed to earth. The related input service credit was also examined on a use-based basis: rent-a-cab, railway track maintenance, housekeeping, horticulture, accommodation, erection and commissioning, insurance and PF reimbursement services were allowed, while only the specifically conceded ineligible portion after 01.04.2011 was excluded. Credit on construction of a compound wall was likewise treated as allowable for the relevant period, leaving only limited disallowance. en-us Wed, 15 Feb 2017 00:00:00 +0530 Mon, 24 Apr 2017 08:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342051 CENVAT credit on MS items used to fabricate machinery, equipment and plant structures was treated as admissible where the materials were used in manufacture of eligible capital goods, even though the resulting structures were fixed to earth. The related input service credit was also examined on a use-based basis: rent-a-cab, railway track maintenance, housekeeping, horticulture, accommodation, erection and commissioning, insurance and PF reimbursement services were allowed, while only the specifically conceded ineligible portion after 01.04.2011 was excluded. Credit on construction of a compound wall was likewise treated as allowable for the relevant period, leaving only limited disallowance. Case-Laws Central Excise Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342051