https://www.taxtmi.com/highlights?id=36760 All the capital goods were used in the shopping mall to facilitate the shop owners for operation of the mall, who have been given the shops on rent by the appellant. Therefore all these capital goods were directly used by the appellant for providing output service i.e. renting of immovable property service - cenvat credit allowed. en-us Mon, 06 Nov 2017 08:47:28 +0530 Mon, 06 Nov 2017 08:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36760 All the capital goods were used in the shopping mall to facilitate the shop owners for operation of the mall, who have been given the shops on rent by the appellant. Therefore all these capital goods were directly used by the appellant for providing output service i.e. renting of immovable property service - cenvat credit allowed. Highlights Service Tax Mon, 06 Nov 2017 08:47:28 +0530 https://www.taxtmi.com/highlights?id=36760