https://www.taxtmi.com/caselaws?id=464866 CESTAT Ahmedabad allowed the assessee's appeal, setting aside the denial of CENVAT credit on HR steel sheets, MS plates, HR coils, angles, beams, channels and similar goods used in manufacturing tugs and hoppers. These tugs and hoppers were used for providing taxable "Supply of Tangible Goods" service on which service tax was paid. The Department's objection that the goods were not "direct inputs" for output service and that tugs and hoppers were exempt from excise under Rule 6(1) of the Cenvat Credit Rules, 2004 was rejected. Relying on its earlier decision in a factually identical case, the Tribunal held that materials used to fabricate equipment employed for providing taxable output services are eligible for CENVAT credit. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 19 Nov 2025 13:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464866 CESTAT Ahmedabad allowed the assessee's appeal, setting aside the denial of CENVAT credit on HR steel sheets, MS plates, HR coils, angles, beams, channels and similar goods used in manufacturing tugs and hoppers. These tugs and hoppers were used for providing taxable "Supply of Tangible Goods" service on which service tax was paid. The Department's objection that the goods were not "direct inputs" for output service and that tugs and hoppers were exempt from excise under Rule 6(1) of the Cenvat Credit Rules, 2004 was rejected. Relying on its earlier decision in a factually identical case, the Tribunal held that materials used to fabricate equipment employed for providing taxable output services are eligible for CENVAT credit. Case-Laws Service Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464866