https://www.taxtmi.com/caselaws?id=466664 Dispute concerns entitlement to CENVAT credit for input services used in relation to renting of immovable property (including plug-and-play arrangements). The analysis applies Rule 2(l) and Rule 6(5) of the CENVAT Credit Rules, 2004 and finds documentary evidence (agreements, ST-3, registers, invoices) establishes nexus between input services and taxable renting, while the departmental record did not controvert that nexus. The adjudicating authority's exclusive-service finding and related disallowance were unsupported; opening balance credit lay outside the show-cause scope. Consequential demands, interest and penalty premised on disallowance were therefore set aside. en-us Tue, 30 Jul 2024 00:00:00 +0530 Mon, 16 Feb 2026 20:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466664 Dispute concerns entitlement to CENVAT credit for input services used in relation to renting of immovable property (including plug-and-play arrangements). The analysis applies Rule 2(l) and Rule 6(5) of the CENVAT Credit Rules, 2004 and finds documentary evidence (agreements, ST-3, registers, invoices) establishes nexus between input services and taxable renting, while the departmental record did not controvert that nexus. The adjudicating authority's exclusive-service finding and related disallowance were unsupported; opening balance credit lay outside the show-cause scope. Consequential demands, interest and penalty premised on disallowance were therefore set aside. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466664