2025-VIL-1376-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cenvat Credit, Construction of the commercial complex, Renting of Immovable Property Service - Appellant availed Cenvat credit on various input services and utilized the same for payment of service tax on Renting of immovable property service – Denial of Cenvat credit on the ground that the input services had no nexus with the taxable output service of renting of immovable property, as the input services were used for the construction of the commercial complex which was immovable property - Whether the appellant is eligible to avail Cenvat credit on the input services used in the construction of the commercial complex which is ultimately being rented out on which service tax is being discharged - HELD - The issue is no longer res integra, and based on the various decisions of the Tribunal and the High Courts, held that the appellant is entitled to the Cenvat credit on the input services used for construction of the immovable property, which is later rented out and on which service tax is being paid - The mere fact that the structure is an immovable property does not preclude the appellant from availing the Cenvat credit, as the input services were used for providing the taxable output service of Renting of immovable property. There need not be a one-to-one nexus between the input services and the output services, as long as the input services were used and the output services were liable to service tax - The impugned order denying the Cenvat credit is set aside and the appeal is allowed
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