https://www.taxtmi.com/caselaws?id=344575 CENVAT credit was held admissible on structural steel items used to fabricate support structures for capital goods within the factory because the items had a direct functional nexus with the machinery and its effective working. Credit was also allowed on inputs and input services used for laying transmission lines and bringing electricity into the factory, as the nexus with manufacture was established and the relevant amendment was not treated as retrospectively curative. Further, service tax credit could not be denied merely because invoices were issued by sales offices not registered as Input Service Distributor, since the defect was procedural and did not defeat substantive entitlement. The disputed credit was therefore allowed in full and the impugned order was set aside. en-us Fri, 24 Mar 2017 00:00:00 +0530 Fri, 07 Jul 2017 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344575 CENVAT credit was held admissible on structural steel items used to fabricate support structures for capital goods within the factory because the items had a direct functional nexus with the machinery and its effective working. Credit was also allowed on inputs and input services used for laying transmission lines and bringing electricity into the factory, as the nexus with manufacture was established and the relevant amendment was not treated as retrospectively curative. Further, service tax credit could not be denied merely because invoices were issued by sales offices not registered as Input Service Distributor, since the defect was procedural and did not defeat substantive entitlement. The disputed credit was therefore allowed in full and the impugned order was set aside. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344575