https://www.taxtmi.com/caselaws?id=431022 The Court upheld the denial of Cenvat Credit on inputs, input services, and capital goods used for renting immovable properties. It determined that services related to erecting or maintaining immovable property for renting services qualified as "input services" under the Cenvat Credit Rules. The Court rejected the argument that immovable property services were ineligible for input credit, emphasizing that such services were integral to the manufacturing process. Despite amendments excluding construction services from the definition of "input service," the Court ruled in favor of the respondent, affirming the Tribunal's decision and dismissing the appeal. en-us Wed, 16 Nov 2022 00:00:00 +0530 Fri, 21 Jul 2023 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431022 The Court upheld the denial of Cenvat Credit on inputs, input services, and capital goods used for renting immovable properties. It determined that services related to erecting or maintaining immovable property for renting services qualified as "input services" under the Cenvat Credit Rules. The Court rejected the argument that immovable property services were ineligible for input credit, emphasizing that such services were integral to the manufacturing process. Despite amendments excluding construction services from the definition of "input service," the Court ruled in favor of the respondent, affirming the Tribunal's decision and dismissing the appeal. Case-Laws Service Tax Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431022