https://www.taxtmi.com/caselaws?id=186720 Cenvat credit under Rule 6(5) was examined in relation to maintenance and repair service and renting of immovable property service. The Tribunal held that credit was allowable for maintenance and repair service relating to 998 sq. ft., but not for renting of immovable property service or maintenance and repair service beyond that area, as those inputs were not used for providing the output service. It also restricted the demand to the amount proposed in the show cause notice and noted that penalty could not be imposed simultaneously under Sections 76 and 78. The High Court declined to interfere, finding no substantial question of law and no basis to entertain the departmental appeal. en-us Fri, 08 Nov 2013 00:00:00 +0530 Wed, 28 Sep 2016 13:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186720 Cenvat credit under Rule 6(5) was examined in relation to maintenance and repair service and renting of immovable property service. The Tribunal held that credit was allowable for maintenance and repair service relating to 998 sq. ft., but not for renting of immovable property service or maintenance and repair service beyond that area, as those inputs were not used for providing the output service. It also restricted the demand to the amount proposed in the show cause notice and noted that penalty could not be imposed simultaneously under Sections 76 and 78. The High Court declined to interfere, finding no substantial question of law and no basis to entertain the departmental appeal. Case-Laws Service Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186720