https://www.taxtmi.com/caselaws?id=766013 CESTAT Kolkata allowed the appeal, setting aside denial of CENVAT credit on electrical transmission tower materials, finding them eligible as capital goods components under Rule 2(a)(A) of CENVAT Credit Rules, 2004. The tribunal held health insurance services qualify as input services, citing port approval requirements. While procedural infractions in documentation were noted, substantive credit benefits were upheld. The appellant must reverse agreed credit of Rs.25,544/- but remains eligible for Rs.9,40,359/-. Extended limitation period was deemed inapplicable due to absence of suppression evidence, and penalties were set aside. en-us Thu, 13 Feb 2025 00:00:00 +0530 Sat, 15 Feb 2025 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766013 CESTAT Kolkata allowed the appeal, setting aside denial of CENVAT credit on electrical transmission tower materials, finding them eligible as capital goods components under Rule 2(a)(A) of CENVAT Credit Rules, 2004. The tribunal held health insurance services qualify as input services, citing port approval requirements. While procedural infractions in documentation were noted, substantive credit benefits were upheld. The appellant must reverse agreed credit of Rs.25,544/- but remains eligible for Rs.9,40,359/-. Extended limitation period was deemed inapplicable due to absence of suppression evidence, and penalties were set aside. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766013