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    <title>Renting of Immoveable Property</title>
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    <description>Input tax credits on capital goods and input services may be availed and utilised against service tax on renting of immovable property only where those inputs and services are cenvat eligible and wholly used in the business of providing the renting service, with a demonstrable relation between the inputs/input services and the output taxable service.</description>
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      <description>Input tax credits on capital goods and input services may be availed and utilised against service tax on renting of immovable property only where those inputs and services are cenvat eligible and wholly used in the business of providing the renting service, with a demonstrable relation between the inputs/input services and the output taxable service.</description>
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      <law>Service Tax</law>
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