https://www.taxtmi.com/caselaws?id=394476 The Tribunal allowed the appellant's appeal, granting Cenvat credit on capital goods used in constructing a shopping mall for renting immovable property services. Despite a procedural error in treating litter bins as capital goods, the Tribunal permitted the credit on the bins as inputs for services. The appellant successfully argued that the capital goods were directly used for providing output services, leading to the allowance of the credit. en-us Tue, 03 Mar 2020 00:00:00 +0530 Tue, 14 Apr 2020 12:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394476 The Tribunal allowed the appellant's appeal, granting Cenvat credit on capital goods used in constructing a shopping mall for renting immovable property services. Despite a procedural error in treating litter bins as capital goods, the Tribunal permitted the credit on the bins as inputs for services. The appellant successfully argued that the capital goods were directly used for providing output services, leading to the allowance of the credit. Case-Laws Service Tax Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394476