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Service Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Denial of CENVAT Credit - renting of immovable property - ...


CENVAT Credit Allowed for Mall Construction: Tours, Travel, and Security Services Deemed Essential for Renting Property.

July 13, 2012

Case Laws     Service Tax     AT

Denial of CENVAT Credit - renting of immovable property - without utilizing the service like tours and travel agent services, security service, air ticket booking services,etc. mall could, not have been constructed and therefore the renting of immovable property would not have been possible - credit allowed - AT

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