https://www.taxtmi.com/caselaws?id=335452 The Tribunal set aside the lower authorities' decision to disallow CENVAT credit of Rs. 16,40,141 under rule 14 of CENVAT Credit Rules, 2004 for a provider of 'rental of immovable property service'. The Tribunal held that credit need not be proportionally allocated based on input services used for output services, emphasizing that the Rules did not require such allocation. The appellant's argument that the tax burden should be on the recipient of service/goods was accepted, leading to the allowance of the appeal due to the lack of legal basis for the disallowance. en-us Mon, 16 May 2016 00:00:00 +0530 Wed, 12 Apr 2017 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335452 The Tribunal set aside the lower authorities' decision to disallow CENVAT credit of Rs. 16,40,141 under rule 14 of CENVAT Credit Rules, 2004 for a provider of 'rental of immovable property service'. The Tribunal held that credit need not be proportionally allocated based on input services used for output services, emphasizing that the Rules did not require such allocation. The appellant's argument that the tax burden should be on the recipient of service/goods was accepted, leading to the allowance of the appeal due to the lack of legal basis for the disallowance. Case-Laws Service Tax Mon, 16 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335452