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2019 (4) TMI 327 - AT - Service TaxCENVAT Credit - input/input services - construction of said Hotel & Spa Project at Milroc Kadamba - denial of credit on the ground that Appellant has not provided any output service in relation to construction of the hotel building to another person - Held that:- The hotel construction is not the end activity of the appellants. Rather their end activities are providing various taxable services like accommodation, restaurant services, spa services and other related services in the said Hotel and they have availed credit in respect of these services which are other than construction service. They have, therefore, fulfilled the conditions specified in Rule 2(l) ibid and thus the appellant is entitled to the credit of the same under the provision of Rule 3(1) ibid. Credit allowed - appeal allowed - decided in favor of appellant.
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