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2011 (1) TMI 691 - AT - Service TaxDemand - CENVAT Credit - the input services used for construction of immovable property which was subsequently rented, would be admissible as CENVAT Credit - the construction of immovable property cannot be said to be not relating to the business of renting immovable property - he is not prepared for final hearing and also submits that the services received at the time of construction of immovable property cannot be used for payment of Service Tax when the immovable property is rented out because once the immovable property comes into picture, the activity comes to an end - the issue is of interpretation and also of admissibility of Service Tax paid on various services and require detailed consideration of the relevant rules as well as precedent decisions on the subject - requirement of predeposit waived.
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