CENVAT credit to ‘interior decorator service’ is not admissible as eligible input service: CESTAT rules in Capgemini Technology Services case

CESTAT has ruled that CENVAT credit for interior decorator services is not admissible as an eligible input service in the Capgemini Technology Services case. This decision clarifies the scope of eligible input services. The tribunal's ruling emphasizes the importance of adhering to statutory provisions. This judgment provides clarity on CENVAT credit procedures. The ruling underscores the need for legal compliance.