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    <title>CENVAT Credit Denied: Real Estate Agency Services Not Linked to Manufacturing Activity, Excluded from &quot;Input Service&quot; Definition.</title>
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    <description>CENVAT Credit - input services - Real Estate Agency Services - The scope of the definition of “input service” revolves around the manufacturing activity and not the business activity - M/s. CBRE rendered the services of Real Estate Agent simpliciter - credit rightly denied.</description>
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      <description>CENVAT Credit - input services - Real Estate Agency Services - The scope of the definition of “input service” revolves around the manufacturing activity and not the business activity - M/s. CBRE rendered the services of Real Estate Agent simpliciter - credit rightly denied.</description>
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