https://www.taxtmi.com/caselaws?id=777282 CESTAT allowed the appeal and set aside the Commissioner's order, holding that cenvat credit on input services used in construction of a commercial complex is admissible where the complex is subsequently rented and service tax is discharged on renting of immovable property. The Tribunal followed precedent establishing that inputs, capital goods and input services used to construct buildings later rented bear nexus to the output service, and denial of credit solely because construction preceded renting is not justified. en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777282 CESTAT allowed the appeal and set aside the Commissioner's order, holding that cenvat credit on input services used in construction of a commercial complex is admissible where the complex is subsequently rented and service tax is discharged on renting of immovable property. The Tribunal followed precedent establishing that inputs, capital goods and input services used to construct buildings later rented bear nexus to the output service, and denial of credit solely because construction preceded renting is not justified. Case-Laws Service Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777282