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2019 (1) TMI 1105 - AT - Service TaxCENVAT Credit - capital goods or not - Furniture - Cenvat benefit was denied by the department on the ground that ‘furniture’ classifiable under Chapter 94 of the Central Excise Tariff Act, 1985 has not been specified as capital goods - Held that:- In this case, the furniture purchased by the appellant for its business purpose, though is not confirming to the definition of capital goods, but the same should be considered as input, in absence of any restrictions provided in the statute - credit allowed - appeal allowed - decided in favor of appellant.
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