TMI Blog2016 (7) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible for CENVAT credit. When the very property is used for the purposes of carrying on business, there is no reason to disallow CENVAT credit of the service tax paid in respect of renting of immovable property. So far as the maintenance of sales office is concerned, there is no nexus establishing correlation between input service and output service or output. Accordingly there shall be no admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y property is used for the purposes of carrying on business, there is no reason to disallow CENVAT credit of the service tax paid in respect of the service so availed. Appellant also succeeds on this count. 4. so far as the third aspect of maintenance of sales office is concerned, there is no nexus establishing correlation between input service and output service or output. Accordingly there sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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