Cenvat Credit eligible on Computer Server & Housekeeping Services at office

Indian Additives Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Delhi)

The definition of “capital goods” after 01.04.2016 does not exclude ‘any equipment or appliance used in an office’. For this reason, I hold that the credit availed by the appellant on the said computer server after 01.04.2016 would be eligible. It has also been stated by the appellant that these form an integral part of their manufacturing process as all the data is collected in the said server.

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