https://www.taxtmi.com/caselaws?id=373267 Cenvat credit on input services used to construct hotel premises was admissible because those premises were later used for providing taxable renting of immovable property service, and the services had sufficient nexus with the output service. The authority followed settled precedent that consultancy, design, architect, technical, construction and similar services used in setting up premises for taxable output activity qualify for credit, and found no basis to depart from that view. The denial of credit was set aside. The separate demand relating to property tax was not pressed and was left outside the relief. en-us Mon, 10 Dec 2018 00:00:00 +0530 Thu, 10 Jan 2019 06:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373267 Cenvat credit on input services used to construct hotel premises was admissible because those premises were later used for providing taxable renting of immovable property service, and the services had sufficient nexus with the output service. The authority followed settled precedent that consultancy, design, architect, technical, construction and similar services used in setting up premises for taxable output activity qualify for credit, and found no basis to depart from that view. The denial of credit was set aside. The separate demand relating to property tax was not pressed and was left outside the relief. Case-Laws Service Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373267