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2018 (12) TMI 1116 - AT - Service TaxCENVAT Credit - Construction of the Hotel Building - Held that:- Issue decided in appellant own case M/S LEMON TREE HOTEL (CYBER HILLS DEVELOPERS PVT. LTD.) , M/S FLEUR HOTELS PVT. LTD. VERSUS CC, & CE, HYDERABAD-IV [2017 (7) TMI 799 - CESTAT HYDERABAD], where it was held that Input services includes the services used in relation to settingup, modernization, renovation of premises of provider of output services - the credit qua construction of hotel building of appellant allowed. CENVAT Credit - commonly used input services - security services - Internet Services - Held that:- The appellants were rendering taxable services of cab operators convention service, Banking and Financial Service, Business Auxiliary Service, Internet café, restaurant service and accommodation services. The input service credit was availed by the appellant on the construction services which were used for setting up of the premises from where the output services were rendered by the appellant and on the internet café and security services for the same premises from where the output services were to be rendered by the appellant - in view of SRule 6 (5) thereof no question of denial and reversal of credit, therefore, at all arises - credit allowed. Interest - Penalty - Held that:- Demand of interest as well as penalty set aside. Appeal allowed - decided in favor of appellant.
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