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2022 (5) TMI 1114 - AT - Central ExciseCENVAT Credit - input services - Hotel Accommodation Service - Air Travel Agent Service - HELD THAT:- Hotel Accommodation Service and Air Travel Agent Service are admissible input services. Reliance can be placed in the case of M/S. UNIQUE CHEMICALS VERSUS C.C.E. & S.T., VADODRA-II [2019 (9) TMI 1137 - CESTAT AHMEDABAD] and INOX INDIA PVT LTD VERSUS C.C.E. & S.T. -VADODARA-II [2021 (7) TMI 551 - CESTAT AHMEDABAD] where it was held that Hotel Accommodation Service was used by the appellant for hotel stay of staff of the appellants who travelled outside for business purpose - As regard Mandap Keeper service, the same is used for arranging the business conference which is a necessity for running the business. Therefore, both the services are directly used for conducting the business of the appellant. The issue is no longer res-Integra as the same has been decided in the favour of the appellant - Appeal allowed - decided in favor of appellant.
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