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2018 (4) TMI 1043 - AT - Service TaxCENVAT credit - appellant being a hotel - input services - 'construction service' which was used for constructing additional rooms and repairing of some hotel rooms - Rule 6(5) of CCR 2004 - Held that: - the overall hotel business is rendered within the common hotel building and the construction service received in respect of construction of any part of the hotel is a common input service which has nexus with overall hotel business - In appellant's own case, M/s. Lemon Tree Hotels Pvt. Ltd. Versus CST, Chennai [2018 (1) TMI 1215 - CESTAT CHENNAI], the Chennai bench of this Tribunal, observed that building constructed for the hotel is used for renting of the services of the hotel and accordingly CENVAT credit is admissible u/r 6(5). Credit allowed - appeal allowed - decided in favor of appellant.
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