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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 ...

Case Laws     Service Tax

November 6, 2017

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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