CENVAT Credit Allowed for Duty on Capital Goods and Input Services in New Mall Rented Out for Business.

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Full Text of the Document

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....CENVAT Credit is admissible to the appellant on the duty paid on capital goods and service tax paid on input services used in the setting up of the new premises i.e. the Mall which is later provided on rent and service tax has been paid on Renting of Immovable Property Service and the input services used in providing the said output services.....