TaxTMI 
TaxTMI 
Dear Sirs,
Whether renting of Immovable property input services are eligible for Service Tax Credit. If any Case laws available for this pls provide.
Immovable property - ST credit
12 Feb 2015 
4 Replies 
1565 Views Asked by
Service tax credit eligibility depends on nexus between rented immovable property and the recipient's manufacturing or output services.
Rent paid for immovable property may qualify as an input service for Service tax credit if the rented premises are used in relation to manufacturing or providing taxable output services; eligibility depends on the factual nexus between the immovable property services and the recipient's output activities, and the claimant must demonstrate that relationship. (AI Summary)
Rent paid for immovable property may qualify as an input service for Service tax credit if the rented premises are used in relation to manufacturing or providing taxable output services; eligibility depends on the factual nexus between the immovable property services and the recipient's output activities, and the claimant must demonstrate that relationship. (AI Summary)