https://www.taxtmi.com/caselaws?id=309490 The appellant was granted Cenvat credit for steel items used in repairing Barges for output services, following a precedent set by the High Court in a similar case involving admissible inputs for output services. The judge found that the steel items were integral to the repair process, which ultimately contributed to the provision of output services. Relying on the precedent and aligning with the High Court's decision on analogous circumstances, the judge allowed the appeals and overturned the lower authorities' denial of credit. en-us Mon, 09 Jul 2018 00:00:00 +0530 Wed, 06 Sep 2023 08:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309490 The appellant was granted Cenvat credit for steel items used in repairing Barges for output services, following a precedent set by the High Court in a similar case involving admissible inputs for output services. The judge found that the steel items were integral to the repair process, which ultimately contributed to the provision of output services. Relying on the precedent and aligning with the High Court's decision on analogous circumstances, the judge allowed the appeals and overturned the lower authorities' denial of credit. Case-Laws Service Tax Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309490