CENVAT Credit admissible on ‘Banking & Financial Services’ used in Immovable Property Renting

Bangalore Housing Development & Investments Vs Commissioner of Central Tax (CESTAT Bangalore)

Introduction: A recent ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore has important implications for businesses in the property rental sector. The case, titled “Bangalore Housing Development & Investments Vs Commissioner of Central Tax,” centers on the admissibility of CENVAT credit for ‘banking and financial services’ used in providing renting

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