Assessee Entitled to CENVAT Credit for Inputs on Immovable Property Used for Business, Offsetting Output Service Tax.

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....CENVAT Credit - inputs/ inputs services used for construction of immovable property - While constructing the immovable properties, assessee would have availed various services and paid input tax. The said building is used by the assessee in its business. Therefore, assessee must be entitled to avail the input services to discharge services on various output services. - HC....