https://www.taxtmi.com/caselaws?id=774143 The Tribunal allowed the appeals, holding that imported parts used for dredger repairs qualify as both "capital goods" and "inputs" under Cenvat Credit Rules, 2004. Following SC precedent in Bharti Airtel Ltd., the Tribunal ruled that parts supporting capital goods used in taxable output services are eligible for Cenvat credit. The appellant used dredgers for taxable dredging services and paid service tax, establishing the requisite nexus. The Adjudicating Authority's finding that dredgers weren't used for taxable services was rejected as contrary to undisputed facts. The Tribunal set aside orders denying credit and imposing demands, interest, and penalties, granting the appellant full Cenvat credit entitlement. en-us Tue, 24 Jun 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774143 The Tribunal allowed the appeals, holding that imported parts used for dredger repairs qualify as both "capital goods" and "inputs" under Cenvat Credit Rules, 2004. Following SC precedent in Bharti Airtel Ltd., the Tribunal ruled that parts supporting capital goods used in taxable output services are eligible for Cenvat credit. The appellant used dredgers for taxable dredging services and paid service tax, establishing the requisite nexus. The Adjudicating Authority's finding that dredgers weren't used for taxable services was rejected as contrary to undisputed facts. The Tribunal set aside orders denying credit and imposing demands, interest, and penalties, granting the appellant full Cenvat credit entitlement. Case-Laws Service Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774143