Immovable property - ST credit, Service Tax

[Rajan Rajan]

Dear Sirs,

Whether renting of Immovable property input services are eligible for Service Tax Credit. If any Case laws available for this pls provide.

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Please clarify whether you rented the immovable property to others or you got rented immovable property.

[Rajan Rajan]

Dear sir,

We are acting as a service receiver Role(We have got rented Immoveable property from others). Ho Renting, godowns/warehouses, Auditors office, Branch offices, marketing offices etc. All service providers are paying service tax.

[MARIAPPAN GOVINDARAJAN]

In my view whatever immovable properties used in relation to manufacturing or providing of output service will be eligible for CENVAT credit.

[Naveed S]

Yes sir, you have to decide its eligibility based on its nexus/relationship with you manufacturing /output services