CMA
13117 Points
Posted on 06 February 2016
As I understand, there is no such restriction for availing cenvat credit on capital goods for service providers. What if capital goods are required for providing output service?
Refer Rule 4. Conditions for allowing CENVAT credit:
https://www.cbec.gov.in/htdocs-cbec/excise/cxrules/new-cenvat-rules