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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

All the capital goods were used in the shopping mall to ...


Cenvat Credit Granted for Capital Goods Used in Shopping Mall Operations Under Renting Services of Immovable Property.

November 6, 2017

Case Laws     Service Tax     AT

All the capital goods were used in the shopping mall to facilitate the shop owners for operation of the mall, who have been given the shops on rent by the appellant. Therefore all these capital goods were directly used by the appellant for providing output service i.e. renting of immovable property service - cenvat credit allowed.

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