https://www.taxtmi.com/caselaws?id=762149 CESTAT Ahmedabad allowed the appeal regarding denial of Cenvat credit for service tax paid on renting of immovable property services. The lower authority had denied the claim based on amended Rule 2(l) of Cenvat Credit Rules, 2004, arguing that renting services fell under "setting up of premises" which was removed from the inclusion clause. CESTAT held that renting of immovable property services used directly for providing output services are covered under the main clause definition of input services, not merely the inclusion clause. The tribunal noted that renting services were not listed in the exclusion clause post-amendment and remained admissible for Cenvat credit, setting aside the demand order. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762149 CESTAT Ahmedabad allowed the appeal regarding denial of Cenvat credit for service tax paid on renting of immovable property services. The lower authority had denied the claim based on amended Rule 2(l) of Cenvat Credit Rules, 2004, arguing that renting services fell under "setting up of premises" which was removed from the inclusion clause. CESTAT held that renting of immovable property services used directly for providing output services are covered under the main clause definition of input services, not merely the inclusion clause. The tribunal noted that renting services were not listed in the exclusion clause post-amendment and remained admissible for Cenvat credit, setting aside the demand order. Case-Laws Service Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762149