CENVAT Credit on construction of building allowed as used in provision of Renting of Immovable Property

DLF Cyber City Developers Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that CENVAT Credit in respect of input / input services used for construction of building which itself is to be used in the provision of output service of Renting of Immovable Property is admissible. Accordingly, order is set aside and appeal is allowed. Facts- The appellant is engaged in the provision of taxable services in the categories of “Transportation of Goods by Road”, “Advertisement Services” and “Renting of Immovable Property”. The Department en...