Cenvat eligible on material used in manufacture of barge which in-turn are used for providing output service

Shreeji Shipping Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that Cenvat Credit is admissible on any material used for construction of building or fabrication of any equipment which in turn used for providing output taxable service. Cenvat on material used in the manufacture of barges which are used for providing output service is admissible. Facts- The issue involved in the present case is that whether the appellant is entitled for the Cenvat credit on various steel materials such as Steel Plates, HR Plates, Angles, Channels etc. during the period 2008-...