https://www.taxtmi.com/caselaws?id=214743 CENVAT credit on services used for constructing a mall was treated as admissible to a provider of renting of immovable property service because the construction-related services were integral to creating the premises from which the taxable output service was provided. The applicable definition of input service under Rule 2(1)(i) of the CENVAT Credit Rules, 2004 was applied to services used for providing the output service, and credit was not denied merely because the mall was not an excisable product or service. The demand of service tax and the penalty were set aside. en-us Thu, 08 Dec 2011 00:00:00 +0530 Tue, 19 Aug 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214743 CENVAT credit on services used for constructing a mall was treated as admissible to a provider of renting of immovable property service because the construction-related services were integral to creating the premises from which the taxable output service was provided. The applicable definition of input service under Rule 2(1)(i) of the CENVAT Credit Rules, 2004 was applied to services used for providing the output service, and credit was not denied merely because the mall was not an excisable product or service. The demand of service tax and the penalty were set aside. Case-Laws Service Tax Thu, 08 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214743