Cenvat credit eligibility depends on taxability of output services on date of receipt of capital goods

CESTAT, AHMEDABAD BENCH Commissioner of Central Excise, Surat versus Aneri Construction FINAL ORDER NO. A/789/2012-WZB/AHD Appeal No. ST/222 OF 2010 JUNE  1, 2012 ORDER 1. This appeal is filed by the Revenue against the order in appeal No. RKA/109/SRT-I/2010, dated 17-2-2010. 2. The issue involved in this use is regarding eligibility of the respondent for availment of Cenvat credit of the duty paid on the Air-compressors purchased by them and received in the factory premises on 5-5-2005. The adjudicating authority has held that the Air-compressors which are purchased and rece...