2011 (1) TMI 691

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....974/- availed during the period December 2007 to March 2008 has been denied on the ground that the Service Tax paid on the input services used in construction of the immovable property which was rented later. The stand taken by the Revenue is that the services received were for construction of immovable property and renting of immovable property is a different activity and therefore, the credit ca....

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....td. as reported in 2010-TIOL-745-HC-MUM-ST. He submits that what is required for the purpose of availment of CENVAT Credit of input services is that the activity should be related to business and in this case, the business is renting of immovable property. Therefore, the construction of immovable property cannot be said to be not relating to the business of renting immovable property. On this grou....