https://www.taxtmi.com/caselaws?id=370492 Cenvat credit was recognised for service tax paid on input services used to construct an IT park, because the completed premises were deployed for taxable renting of immovable property services and the construction inputs were treated as integrally connected with that output service. Credit was also not denied merely because some input services were received before registration of the output service, as entitlement depended on the nature and use of the inputs for the taxable activity. On that basis, the demand, interest and penalties were held unsustainable and the orders below were set aside. en-us Fri, 05 Oct 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370492 Cenvat credit was recognised for service tax paid on input services used to construct an IT park, because the completed premises were deployed for taxable renting of immovable property services and the construction inputs were treated as integrally connected with that output service. Credit was also not denied merely because some input services were received before registration of the output service, as entitlement depended on the nature and use of the inputs for the taxable activity. On that basis, the demand, interest and penalties were held unsustainable and the orders below were set aside. Case-Laws Service Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370492