https://www.taxtmi.com/caselaws?id=364632 The Tribunal dismissed the appeal, upholding the denial of Cenvat Credit on office equipments for not meeting the criteria of capital goods or their components, spares, or accessories. However, the appellant was permitted to claim credit on specific items essential for providing telecommunication services, such as optical fiber cables, HDPE cables, batteries for servers, and air conditioners for server rooms. The decision was based on a detailed analysis of the definition of capital goods and the direct relevance of the items to the telecom services offered by the appellant. en-us Tue, 31 Jul 2018 00:00:00 +0530 Thu, 02 Aug 2018 07:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364632 The Tribunal dismissed the appeal, upholding the denial of Cenvat Credit on office equipments for not meeting the criteria of capital goods or their components, spares, or accessories. However, the appellant was permitted to claim credit on specific items essential for providing telecommunication services, such as optical fiber cables, HDPE cables, batteries for servers, and air conditioners for server rooms. The decision was based on a detailed analysis of the definition of capital goods and the direct relevance of the items to the telecom services offered by the appellant. Case-Laws Service Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364632