https://www.taxtmi.com/forum/issue?id=112534 Input service credit on construction services cannot be utilised for renting of immovable property services because the relevant rule, as amended effective 01.07.12, expressly excludes construction services from credit use for renting, except where such construction services are used to provide those specified services retained by the amended provision; earlier case law permitting credit applied to the pre-amendment regime. en-us Sat, 05 Aug 2017 16:31:11 +0530 Thu, 23 Jan 2025 15:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112534 Input service credit on construction services cannot be utilised for renting of immovable property services because the relevant rule, as amended effective 01.07.12, expressly excludes construction services from credit use for renting, except where such construction services are used to provide those specified services retained by the amended provision; earlier case law permitting credit applied to the pre-amendment regime. Discussion-Forum Service Tax Sat, 05 Aug 2017 16:31:11 +0530 https://www.taxtmi.com/forum/issue?id=112534