https://www.taxtmi.com/caselaws?id=393118 The Tribunal held that input services like management consultancy, civil engineering, and interior decoration used in constructing immovable property for renting did not have a direct nexus with the output service of renting immovable property, rendering them ineligible for cenvat credit under the CENVAT Credit Rules, 2004. The appellants were directed to deposit a statutory amount, but the High Court later allowed the appeals on merits. The Tribunal set aside the disallowance of cenvat credit for input services used in construction until 31.03.2016, but deemed such credit ineligible after 01.04.2011 due to a change in the definition of input services. en-us Wed, 19 Feb 2020 00:00:00 +0530 Fri, 06 Mar 2020 11:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393118 The Tribunal held that input services like management consultancy, civil engineering, and interior decoration used in constructing immovable property for renting did not have a direct nexus with the output service of renting immovable property, rendering them ineligible for cenvat credit under the CENVAT Credit Rules, 2004. The appellants were directed to deposit a statutory amount, but the High Court later allowed the appeals on merits. The Tribunal set aside the disallowance of cenvat credit for input services used in construction until 31.03.2016, but deemed such credit ineligible after 01.04.2011 due to a change in the definition of input services. Case-Laws Service Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393118