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2016 (7) TMI 1115 - CESTAT NEW DELHICenvat Credit - eligible input services - guest house services - charges paid by them for accommodation of their employees at the Guest House at Gurgaon managed by their Head Office - Held that:- The appellants have categorically asserted that their staff and executives associated with Bhiwadi Unit availed the room facilities at Gurgaon. These accommodation facilities are for official stay billed and paid by the appellant and forming part of their business expenditure. These are not for personal use of employees. - Credit allowed. - Decided in favor of assessee.
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