https://www.taxtmi.com/caselaws?id=371778 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that denied CENVAT Credit on duty paid for MS Angles, Channels, HR Plates, Signal Cables, and Seamless Pipes. The Tribunal found the denial unsustainable, considering the appellant's arguments on the eligibility of input services and the usage of goods as support structures. The Department's reliance on a High Court decision lacked substantial evidence for denial. The Tribunal's decision aligned with established legal principles and precedents, overturning the denial of credit on the specific goods in question. en-us Tue, 04 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371778 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that denied CENVAT Credit on duty paid for MS Angles, Channels, HR Plates, Signal Cables, and Seamless Pipes. The Tribunal found the denial unsustainable, considering the appellant's arguments on the eligibility of input services and the usage of goods as support structures. The Department's reliance on a High Court decision lacked substantial evidence for denial. The Tribunal's decision aligned with established legal principles and precedents, overturning the denial of credit on the specific goods in question. Case-Laws Central Excise Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371778