https://www.taxtmi.com/caselaws?id=800982 Rule 6(5) of the CENVAT Credit Rules, 2004 permits full credit for specified input services used for both taxable and exempt output services unless the input service is used exclusively for exempt services; separate credit accounts are not determinative. After renting of immovable property became taxable, input-service credit must be assessed by the nexus between the input service and the taxable renting output service, rather than by treating the immovable property itself as the relevant test. Fit-out infrastructure forming part of leased office premises is included in the leasing consideration for service-tax purposes. VAT payment does not independently exclude service-tax liability where both levies' factual requirements are met. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800982 Rule 6(5) of the CENVAT Credit Rules, 2004 permits full credit for specified input services used for both taxable and exempt output services unless the input service is used exclusively for exempt services; separate credit accounts are not determinative. After renting of immovable property became taxable, input-service credit must be assessed by the nexus between the input service and the taxable renting output service, rather than by treating the immovable property itself as the relevant test. Fit-out infrastructure forming part of leased office premises is included in the leasing consideration for service-tax purposes. VAT payment does not independently exclude service-tax liability where both levies' factual requirements are met. Case-Laws Central Excise Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800982