https://www.taxtmi.com/caselaws?id=350422 The tribunal partly allowed the appeal, upholding the demand for Cenvat Credit on inputs used for constructing the shopping mall but setting aside the demands for Cenvat Credit on capital goods and various services, as well as the service tax demand and associated penalties and interest. The tribunal's decision was based on a detailed interpretation of definitions and relevant judgments, ensuring that credit was admissible for services and capital goods directly related to providing the output service of renting immovable property. en-us Mon, 30 Oct 2017 00:00:00 +0530 Tue, 12 Dec 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350422 The tribunal partly allowed the appeal, upholding the demand for Cenvat Credit on inputs used for constructing the shopping mall but setting aside the demands for Cenvat Credit on capital goods and various services, as well as the service tax demand and associated penalties and interest. The tribunal's decision was based on a detailed interpretation of definitions and relevant judgments, ensuring that credit was admissible for services and capital goods directly related to providing the output service of renting immovable property. Case-Laws Service Tax Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350422