Case Law Details
Case Name : Nirlon Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Mumbai
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Urvashi Porwal
Brief of the Case
In the case of Nirlon Ltd. Vs. Commissioner of Central Excise,Mumbai, it was held that CENVAT credit of goods and services used to build an immovable property can be availed when such property has been given on rent and service tax liability is discharged on such rent received.
Facts of the Case
The relevant facts that arise for consideration are appellant herein had availed CENVAT credit of the service tax paid on the input services, goods and used the same for discharging service tax liability under the category of “Renting of Immovable Property Services”...
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has department gone in appeal against this cestat
judgement for nirlon input credit for construction taken against rent income output