Cenvat Credit for Renting of Immovable property

Cenvat Credit Rule do not require input-output relation. All activity relating to business fall within the defination of "Input Service". Hence they can take CENVAT Credit from any type of  Taxable service.

Services which have nexus with the renting of property service qualify for cenvat credit. commiision paid for trading and rent paid for retail shop do not seem to have such nexus.

@ Nair sir, Thanks for your response. But The assesse is engage in Retail Business. And it has few Immovable property which is rented out. so will he eligible for cenvat of said expenses or admin expenses such as Telphone, etc

Input services in realtion to retail business may not qualify for cenvat credit that can be availble for renting of property services. Telephone service can be taken for cenvat credit provided the service has been utilised in relation to renting of property services.