https://www.taxtmi.com/caselaws?id=786137 Cenvat credit on inputs used in fabrication of capital goods was evaluated by the adjudicating authority distinguishing items consumed in fabrication from those forming supporting structures; credit was allowed for items integral to capital goods and disallowed for steel used solely in supporting structures, based on factual matrix and CA certification, and certain input services were allowed while others (insurance, banking and financial services, rentacab, pest control) were denied. The matter is remanded for recomputation and documentary verification of demand, and admissibility of input service credit for civil and immovable works (boundary walls, helipad, structural civil works) is referred back for redetermination. en-us Fri, 06 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786137 Cenvat credit on inputs used in fabrication of capital goods was evaluated by the adjudicating authority distinguishing items consumed in fabrication from those forming supporting structures; credit was allowed for items integral to capital goods and disallowed for steel used solely in supporting structures, based on factual matrix and CA certification, and certain input services were allowed while others (insurance, banking and financial services, rentacab, pest control) were denied. The matter is remanded for recomputation and documentary verification of demand, and admissibility of input service credit for civil and immovable works (boundary walls, helipad, structural civil works) is referred back for redetermination. Case-Laws Central Excise Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786137