https://www.taxtmi.com/caselaws?id=446363 CESTAT Mumbai allowed the appeal regarding CENVAT credit on LED lights, fixtures and control panels. The department denied credit claiming these finished goods couldn't be treated as inputs for taxable output services. The tribunal held that under Rule 2(k) of CENVAT Credit Rules, 2004, all goods used by service providers for output services qualify as inputs. Since disputed goods were used for providing taxable services to municipalities and service tax was discharged, they constituted valid inputs. Ownership criteria is irrelevant for determining CENVAT eligibility as no statutory restriction exists requiring ownership establishment for goods used in output services. en-us Tue, 28 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 08:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446363 CESTAT Mumbai allowed the appeal regarding CENVAT credit on LED lights, fixtures and control panels. The department denied credit claiming these finished goods couldn't be treated as inputs for taxable output services. The tribunal held that under Rule 2(k) of CENVAT Credit Rules, 2004, all goods used by service providers for output services qualify as inputs. Since disputed goods were used for providing taxable services to municipalities and service tax was discharged, they constituted valid inputs. Ownership criteria is irrelevant for determining CENVAT eligibility as no statutory restriction exists requiring ownership establishment for goods used in output services. Case-Laws Service Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446363