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2019 (5) TMI 1410 - CESTAT AHMEDABADInterpretation of statute - Notification No.1/2006-ST. - abatement of service tax - CENVAT Credit - input services - HELD THAT:- It is apparent that the appellant can avail Cenvat Credit for all services except those which are used for providing the services specified in Notification No. 1/2006-ST. In the instance case, the appellant have admittedly availed CENVAT credit of Telephone services, Repair and maintenance (telephone lines laundry, air conditioning, etc), Internet café, contract services (Security services), Technical consultancy service (services used running hotel), Advertisement services, rent a hotel counter service etc. It is apparent that the services Like Telephone services, Repair and maintenance services, Technical consultancy service, contract services, Advertising services or in the nature of common inputs services. The Said services have direct or indirect nexus with all the activities undertaken by the hotel. Also there are no merit in the claim of appellant they have not availed the credit of input services used in provision of mandap keeping services. Appeal dismissed - decided against appellant.
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