https://www.taxtmi.com/caselaws?id=798523 Cenvat credit on construction-related input services is admissible where a commercial complex is constructed for subsequent taxable renting of immovable property. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used by an output service provider, and the construction services have a sufficient nexus with the taxable renting service generated from the completed premises. The building's status as immovable property does not sever that nexus, and a one-to-one correlation between each input service and the output service is unnecessary. Consequently, denial and recovery of such credit, with related interest and penalties, are unsustainable. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798523 Cenvat credit on construction-related input services is admissible where a commercial complex is constructed for subsequent taxable renting of immovable property. Rule 2(l) of the Cenvat Credit Rules, 2004 covers services used by an output service provider, and the construction services have a sufficient nexus with the taxable renting service generated from the completed premises. The building's status as immovable property does not sever that nexus, and a one-to-one correlation between each input service and the output service is unnecessary. Consequently, denial and recovery of such credit, with related interest and penalties, are unsustainable. Case-Laws Service Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798523