Immovable property - ST credit

[Rajan Rajan]

Dear Sirs,

Whether renting of Immovable property input services are eligible for Service Tax Credit. If any Case laws available for this pls provide.

[DR.MARIAPPAN GOVINDARAJAN]

Please clarify whether you rented the immovable property to others or you got rented immovable property.

[Rajan Rajan]

Dear sir,

We are acting as a service receiver Role(We have got rented Immoveable property from others). Ho Renting, godowns/warehouses, Auditors office, Branch offices, marketing offices etc. All service providers are paying service tax.

[DR.MARIAPPAN GOVINDARAJAN]

In my view whatever immovable properties used in relation to manufacturing or providing of output service will be eligible for CENVAT credit.

[Mahir S]

Yes sir, you have to decide its eligibility based on its nexus/relationship with you manufacturing /output services

AI Summary

Eligibility of Service Tax Credit for Renting Properties as Input Services Discussed; Focus on CENVAT Credit Criteria. A discussion on the eligibility of Service Tax Credit for renting immovable property as input services. A user queries if such services qualify for credit, seeking case law references. A respondent asks for clarification on whether the property is rented out or received. The user clarifies they are service receivers, renting properties like offices and warehouses. Another participant states that immovable properties used in manufacturing or providing output services are eligible for CENVAT credit. The final reply suggests determining eligibility based on the property's relationship with manufacturing or output services.