https://www.taxtmi.com/caselaws?id=347057 The Tribunal upheld the Commissioner's decision to allow Cenvat credit for the appellant, a registered service provider, on items like Diesel Generator, Tacho Generator, and paint, treating them as capital goods for further fabrication. The Tribunal emphasized that the items fell under specific chapters of the Central Excise Tariff and qualified as capital goods, rejecting the Revenue's arguments. The judgment clarified that the subsequent use of capital goods is immaterial as long as they meet the defined categories of capital goods, ultimately ruling in favor of the appellant. en-us Wed, 26 Jul 2017 00:00:00 +0530 Mon, 23 Oct 2017 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347057 The Tribunal upheld the Commissioner's decision to allow Cenvat credit for the appellant, a registered service provider, on items like Diesel Generator, Tacho Generator, and paint, treating them as capital goods for further fabrication. The Tribunal emphasized that the items fell under specific chapters of the Central Excise Tariff and qualified as capital goods, rejecting the Revenue's arguments. The judgment clarified that the subsequent use of capital goods is immaterial as long as they meet the defined categories of capital goods, ultimately ruling in favor of the appellant. Case-Laws Service Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347057