https://www.taxtmi.com/caselaws?id=387053 The Tribunal ruled in favor of the Appellants, M/s. Sky Star & Others, allowing Cenvat Credit for inputs used in construction activities related to renting immovable property. The decision was based on the definition of input/services under Cenvat Credit Rules, 2004, and supported by relevant case law and notifications. The Tribunal upheld the Impugned Order of the Commissioner Appeals, dismissing the Revenue's appeal seeking disallowance of Cenvat Credit for construction-related work in the context of Service Tax liability on "Renting of Immovable Property" and "Maintenance and Repair Service." en-us Wed, 07 Aug 2019 00:00:00 +0530 Wed, 16 Oct 2019 11:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387053 The Tribunal ruled in favor of the Appellants, M/s. Sky Star & Others, allowing Cenvat Credit for inputs used in construction activities related to renting immovable property. The decision was based on the definition of input/services under Cenvat Credit Rules, 2004, and supported by relevant case law and notifications. The Tribunal upheld the Impugned Order of the Commissioner Appeals, dismissing the Revenue's appeal seeking disallowance of Cenvat Credit for construction-related work in the context of Service Tax liability on "Renting of Immovable Property" and "Maintenance and Repair Service." Case-Laws Service Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387053