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2012 (11) TMI 574 - AT - Service TaxInput services - rule 2(l) - interpretation of the expression "used for providing a output service" - appellant engaged in providing taxable services falling under category of renting of immovable property services – Held that:- Immovable property is neither subjected to central excise duty nor to service tax and input credit of service tax can be taken only if the output is a service liable to service tax or a goods liable to central excise duty. Following the decision in Vandana Global Ltd. v. CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], decided against the assessee.
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