https://www.taxtmi.com/caselaws?id=254444 The appellant's denial of CENVAT credit on service tax paid on real estate agent's service was overturned by the Tribunal, allowing the appeal without pre-deposit. The Tribunal also set aside the demand for service tax on movable fixtures/assets transferred to tenants, as there was no evidence to support the classification of assets as immovable. The judgment emphasizes the importance of evidence and adherence to legal definitions in tax disputes, providing clarity on CENVAT credit eligibility and asset classification for service tax purposes. en-us Thu, 20 Feb 2014 00:00:00 +0530 Mon, 22 Dec 2014 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254444 The appellant's denial of CENVAT credit on service tax paid on real estate agent's service was overturned by the Tribunal, allowing the appeal without pre-deposit. The Tribunal also set aside the demand for service tax on movable fixtures/assets transferred to tenants, as there was no evidence to support the classification of assets as immovable. The judgment emphasizes the importance of evidence and adherence to legal definitions in tax disputes, providing clarity on CENVAT credit eligibility and asset classification for service tax purposes. Case-Laws Service Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254444