https://www.taxtmi.com/forum/issue?id=107179 CENVAT credit on service tax paid for construction of a godown is available when construction services are taxable and there is a reasonable nexus between the construction (an input service) and the renting of immovable property (the output service). Construction for post harvest storage of agricultural produce commenced on or after 1 July 2012 is exempt from service tax and thus does not give rise to CENVAT credit. Registrants must file returns and indicate any credit availed; nil returns are required if no services are provided in a period. en-us Sat, 16 Aug 2014 12:36:40 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107179 CENVAT credit on service tax paid for construction of a godown is available when construction services are taxable and there is a reasonable nexus between the construction (an input service) and the renting of immovable property (the output service). Construction for post harvest storage of agricultural produce commenced on or after 1 July 2012 is exempt from service tax and thus does not give rise to CENVAT credit. Registrants must file returns and indicate any credit availed; nil returns are required if no services are provided in a period. Discussion-Forum Service Tax Sat, 16 Aug 2014 12:36:40 +0530 https://www.taxtmi.com/forum/issue?id=107179