CENVAT Credit - input services - Hotel Accommodation Service - ...
Service Tax
October 10, 2022
CENVAT Credit - input services - Hotel Accommodation Service - For rendering such service at the site, the staff of the appellant need to be necessary accommodated at hotels situated nearby. Thus, without such accommodation or any alternate accommodation provided to the staff, the taxable output service cannot be rendered - the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of CCR. - AT
View Source
