https://www.taxtmi.com/caselaws?id=267870 The Tribunal allowed the appeal, granting relief to the appellant, in a case concerning the rejection of a refund claim under Section 83 of Finance Act 1994. The appellant's contention that cenvat credit should be admissible for service tax paid on renting premises, even for unregistered premises, was supported by previous Tribunal decisions and High Court rulings. The Tribunal emphasized that services related to setting up or maintaining premises are considered input services, making the credit for service tax on renting of immovable property admissible. en-us Tue, 17 Mar 2015 00:00:00 +0530 Mon, 16 Nov 2015 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267870 The Tribunal allowed the appeal, granting relief to the appellant, in a case concerning the rejection of a refund claim under Section 83 of Finance Act 1994. The appellant's contention that cenvat credit should be admissible for service tax paid on renting premises, even for unregistered premises, was supported by previous Tribunal decisions and High Court rulings. The Tribunal emphasized that services related to setting up or maintaining premises are considered input services, making the credit for service tax on renting of immovable property admissible. Case-Laws Service Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267870