https://www.taxtmi.com/caselaws?id=775477 For the pre-01.04.2011 regime, input services used in relation to setting up or constructing premises for providing taxable output services fell within the inclusive definition of "input service" under Rule 2(1) of the Cenvat Credit Rules, 2004. Credit on services such as architects, banking, business support, chartered accountant, commercial or industrial construction, design, insurance, management consultancy and real estate agent services was therefore admissible. The denial of CENVAT credit was unsustainable, especially since the issue had already been covered in the appellant's own earlier case and affirmed in departmental challenge before the High Court. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775477 For the pre-01.04.2011 regime, input services used in relation to setting up or constructing premises for providing taxable output services fell within the inclusive definition of "input service" under Rule 2(1) of the Cenvat Credit Rules, 2004. Credit on services such as architects, banking, business support, chartered accountant, commercial or industrial construction, design, insurance, management consultancy and real estate agent services was therefore admissible. The denial of CENVAT credit was unsustainable, especially since the issue had already been covered in the appellant's own earlier case and affirmed in departmental challenge before the High Court. Case-Laws Service Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775477