CENVAT Credit Approved for Mall Construction Inputs and Services Received Before April 2011, Despite Rental Use.

CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by the appellant on inputs, inputs services and capital goods service used for construction of the Mall, which was ultimately let out could not have been denied to the appellant. - Further, even though the period in dispute may be from 1 April, 2011 to 31 March, 2012, but the ‘input services’ were received by the appellant prior to 1 April, 2011. - Credit allowed. .....

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