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.

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.