CENVAT Credit Granted for Inputs Used in Building Rental Properties; Service Tax Paid Supports Claim.

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....CENVAT Credit - There are substance in the submission of the appellants on merits as it is undisputed that the appellants are engaged in providing renting of immovable property service and all the inputs, capital goods and input services which are in dispute were used for construction of buildings which were then rented out and service tax was paid on the renting of immovable property service. - credit allowed - AT....