https://www.taxtmi.com/caselaws?id=469435 Service tax on alleged differential leased area could not be sustained because the lease deeds covered the area in question and no extra consideration was proved; valuation under Section 67 of the Finance Act, 1994 must rest on consideration actually received, so the demand was set aside. Cenvat credit on bank loan processing charges was inadmissible because the charges had no demonstrated nexus with renting of immovable property service, so denial of credit was upheld. However, suppression was not established, as returns were filed and the department had knowledge of the availment, so the demand survived only for the normal period and the penalty was set aside. en-us Mon, 07 Jul 2025 00:00:00 +0530 Wed, 17 Jun 2026 19:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469435 Service tax on alleged differential leased area could not be sustained because the lease deeds covered the area in question and no extra consideration was proved; valuation under Section 67 of the Finance Act, 1994 must rest on consideration actually received, so the demand was set aside. Cenvat credit on bank loan processing charges was inadmissible because the charges had no demonstrated nexus with renting of immovable property service, so denial of credit was upheld. However, suppression was not established, as returns were filed and the department had knowledge of the availment, so the demand survived only for the normal period and the penalty was set aside. Case-Laws Service Tax Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469435