https://www.taxtmi.com/caselaws?id=774858 CESTAT Chennai allowed the appeal regarding CENVAT credit eligibility. The tribunal held that M.S. plates, channels, stairs and ladders used in boiler support structures qualify as capital goods, following precedents from India Cements and Steel Strips Wheels cases. Credit on debit notes and testing charges was permitted due to proper service tax registration compliance. The appellant was allowed to retain credit for pollution control testing services as legally mandated activities. Reversal of credit for electricity generation was rejected, following earlier tribunal decision that by-product steam conversion to non-excisable electricity doesn't warrant credit reversal. Extended limitation period was deemed inapplicable as facts were known to department in prior proceedings. All penalties were vacated following favorable merit decisions. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 11:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774858 CESTAT Chennai allowed the appeal regarding CENVAT credit eligibility. The tribunal held that M.S. plates, channels, stairs and ladders used in boiler support structures qualify as capital goods, following precedents from India Cements and Steel Strips Wheels cases. Credit on debit notes and testing charges was permitted due to proper service tax registration compliance. The appellant was allowed to retain credit for pollution control testing services as legally mandated activities. Reversal of credit for electricity generation was rejected, following earlier tribunal decision that by-product steam conversion to non-excisable electricity doesn't warrant credit reversal. Extended limitation period was deemed inapplicable as facts were known to department in prior proceedings. All penalties were vacated following favorable merit decisions. Case-Laws Central Excise Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774858