https://www.taxtmi.com/caselaws?id=241870 The Tribunal upheld the Commissioner (Appeals)'s decision, emphasizing that renting immovable property services qualify as "input services" under the Cenvat Credit Rules if manufacturing activities take place at the rented premises. The denial of CENVAT credit based on the property's location differing from the registered premises was deemed unjustified, as evidenced by invoices showing manufacturing activities at the rented location. The appeal by the Revenue was rejected, affirming that the connection between renting property and manufacturing activity warrants the availing of CENVAT credit. en-us Thu, 26 Sep 2013 00:00:00 +0530 Thu, 23 Feb 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241870 The Tribunal upheld the Commissioner (Appeals)'s decision, emphasizing that renting immovable property services qualify as "input services" under the Cenvat Credit Rules if manufacturing activities take place at the rented premises. The denial of CENVAT credit based on the property's location differing from the registered premises was deemed unjustified, as evidenced by invoices showing manufacturing activities at the rented location. The appeal by the Revenue was rejected, affirming that the connection between renting property and manufacturing activity warrants the availing of CENVAT credit. Case-Laws Service Tax Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241870