https://www.taxtmi.com/caselaws?id=336347 The Tribunal partially allowed the appeal, remanding the disallowance of Cenvat credit on brokerage expenses for further verification. It stressed the necessity of establishing a direct link between services and revenue generation to ascertain the eligibility of input services in the realm of renting immovable property services. The Tribunal found that while the market research service was relevant to professional market research, verification of rental income from tenants was required to assess the permissibility of the service tax paid. en-us Tue, 05 Apr 2016 00:00:00 +0530 Mon, 10 Apr 2017 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336347 The Tribunal partially allowed the appeal, remanding the disallowance of Cenvat credit on brokerage expenses for further verification. It stressed the necessity of establishing a direct link between services and revenue generation to ascertain the eligibility of input services in the realm of renting immovable property services. The Tribunal found that while the market research service was relevant to professional market research, verification of rental income from tenants was required to assess the permissibility of the service tax paid. Case-Laws Service Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336347