https://www.taxtmi.com/caselaws?id=357070 For the period before 1.4.2011, construction services used to build a warehouse were treated as eligible input services where the warehouse had a direct functional nexus with the output service of renting of immovable property. The relevant definition of input service was considered wide enough to cover services used for setting up the premises of the output service provider. On that basis, Cenvat credit on the construction services was admissible, and the related demand, interest and penalties were held unsustainable. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 17 Mar 2018 08:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357070 For the period before 1.4.2011, construction services used to build a warehouse were treated as eligible input services where the warehouse had a direct functional nexus with the output service of renting of immovable property. The relevant definition of input service was considered wide enough to cover services used for setting up the premises of the output service provider. On that basis, Cenvat credit on the construction services was admissible, and the related demand, interest and penalties were held unsustainable. Case-Laws Service Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357070