https://www.taxtmi.com/caselaws?id=357141 CENVAT credit on service tax paid for renting of immovable property used as a factory was admissible because the rented premises were used for manufacture of excisable goods and the service had a direct nexus with the manufacturing activity. The Revenue's circular was inapplicable, as it dealt with commercial or industrial construction services rather than renting of immovable property services. On that basis, denial of credit was unsustainable and the assessee was entitled to avail the credit. en-us Mon, 19 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357141 CENVAT credit on service tax paid for renting of immovable property used as a factory was admissible because the rented premises were used for manufacture of excisable goods and the service had a direct nexus with the manufacturing activity. The Revenue's circular was inapplicable, as it dealt with commercial or industrial construction services rather than renting of immovable property services. On that basis, denial of credit was unsustainable and the assessee was entitled to avail the credit. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357141