https://www.taxtmi.com/caselaws?id=788312 Renting of immovable property service does not require ownership to exist for levy or recognition as an output service; a transfer of ownership alone does not negate the service where the transferor continued to collect rent or enjoyed permissive possession or acted as sub-lessor. Rule 2(l) Cenvat Credit Rules requires an input service to have nexus with an output service; the invoice and undisputed rent collection for the relevant period establish that an output service was rendered. Consequently cenvat credit availed on input/services related to that output is admissible, and the prior disallowance and penalties lacked foundation for the disputed period. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788312 Renting of immovable property service does not require ownership to exist for levy or recognition as an output service; a transfer of ownership alone does not negate the service where the transferor continued to collect rent or enjoyed permissive possession or acted as sub-lessor. Rule 2(l) Cenvat Credit Rules requires an input service to have nexus with an output service; the invoice and undisputed rent collection for the relevant period establish that an output service was rendered. Consequently cenvat credit availed on input/services related to that output is admissible, and the prior disallowance and penalties lacked foundation for the disputed period. Case-Laws Service Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788312