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    <title>2022 (5) TMI 569 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, concluding that the appellants were entitled to the disputed CENVAT credit for inputs, capital goods, and input services used in constructing buildings rented out, as service tax was paid on the renting of immovable property service. Citing precedents, including a Delhi High Court decision, the Tribunal held that the appellants met the criteria for CENVAT credit. The orders denying and seeking recovery of the credit, interest, and penalties were set aside, granting relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=422309</link>
      <description>The Tribunal allowed the appeals, concluding that the appellants were entitled to the disputed CENVAT credit for inputs, capital goods, and input services used in constructing buildings rented out, as service tax was paid on the renting of immovable property service. Citing precedents, including a Delhi High Court decision, the Tribunal held that the appellants met the criteria for CENVAT credit. The orders denying and seeking recovery of the credit, interest, and penalties were set aside, granting relief to the appellants.</description>
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