https://www.taxtmi.com/caselaws?id=232331 CENVAT credit was available on service tax paid for input services used in connection with renting of immovable property, because services such as advertising, management consultancy, security, telecommunication, insurance and repairs had a direct nexus with the business of hiring out godowns and maintaining the taxable output service. Input services that are integrally connected with provision of the output service are not extraneous to the business activity and qualify for credit. On that basis, denial of CENVAT credit was held unsustainable, and the appellant was entitled to the credit. en-us Tue, 12 Feb 2013 00:00:00 +0530 Tue, 08 Jul 2014 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=232331 CENVAT credit was available on service tax paid for input services used in connection with renting of immovable property, because services such as advertising, management consultancy, security, telecommunication, insurance and repairs had a direct nexus with the business of hiring out godowns and maintaining the taxable output service. Input services that are integrally connected with provision of the output service are not extraneous to the business activity and qualify for credit. On that basis, denial of CENVAT credit was held unsustainable, and the appellant was entitled to the credit. Case-Laws Service Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=232331