https://www.taxtmi.com/caselaws?id=171382 The Tribunal allowed the appeals, setting aside the impugned orders and granting relief to the appellants regarding the eligibility of Cenvat credit on Service Tax paid for input services used in constructing godowns rented out as immovable property services. The decision was based on a precedent establishing that when an assessee provides an output service with discharged Service Tax liability, inputs and input services used for such construction cannot be denied. The Tribunal also highlighted that regulatory amendments could not be applied retroactively to the appellants' case, emphasizing the importance of legal precedents and proper interpretation of rules in determining Cenvat credit eligibility. en-us Fri, 21 Mar 2014 00:00:00 +0530 Tue, 29 Aug 2017 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171382 The Tribunal allowed the appeals, setting aside the impugned orders and granting relief to the appellants regarding the eligibility of Cenvat credit on Service Tax paid for input services used in constructing godowns rented out as immovable property services. The decision was based on a precedent establishing that when an assessee provides an output service with discharged Service Tax liability, inputs and input services used for such construction cannot be denied. The Tribunal also highlighted that regulatory amendments could not be applied retroactively to the appellants' case, emphasizing the importance of legal precedents and proper interpretation of rules in determining Cenvat credit eligibility. Case-Laws Service Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171382