2014 (5) TMI 451

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....of service tax paid on 'immovable property rent' on sales office has been denied on the ground that the same has been availed after the 'place of removal' and therefore, is not covered under the definition of 'input services'. Amount involved is Rs.1,11,496/- and period involved is April 2009 to August 2009. Besides demand, interest and penalty equal to the demand has also been imposed....

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....le 'up to the place of removal' after 1.4.2008. 5. The question is whether the restriction on availability of credit of service utilized 'up to the place of removal' only would be applicable in respect of the input services as per the definition or not. The inclusive part of the definition reads as under:           ".... and includes s....