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The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that CENVAT credit availed on ‘banking and financial services’ used in providing renting of immovable.

Sujaa krishnanService tax appellate tribunalRail travel agent serviceImmovable property serviceKarnataka high courtReal state agent serviceBanglore benchJudicial memberOberon edificesImmovable propertyCenvat credit rulesFor appellantCenvat creditBanking financial services