https://www.taxtmi.com/caselaws?id=421164 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the eligibility of CENVAT credit for services of renting immovable property. The Tribunal held that brokerage services for purchasing immovable property qualify as eligible input services for renting immovable property output services under the CENVAT Credit Rules, 2004. Additionally, the Tribunal set aside the demand raised for the period 2009 to 2010, finding that the extended period of limitation was wrongly invoked by the department as there was no evidence of fraud or suppression of facts to evade duty payment. en-us Wed, 16 Feb 2022 00:00:00 +0530 Tue, 19 Apr 2022 08:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421164 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the eligibility of CENVAT credit for services of renting immovable property. The Tribunal held that brokerage services for purchasing immovable property qualify as eligible input services for renting immovable property output services under the CENVAT Credit Rules, 2004. Additionally, the Tribunal set aside the demand raised for the period 2009 to 2010, finding that the extended period of limitation was wrongly invoked by the department as there was no evidence of fraud or suppression of facts to evade duty payment. Case-Laws Service Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421164