cenvat on hotel, fooding bill, Service Tax

[sarat sahoo]

Sir,

One commercial educational institute avail cenvat credit on hotel bill,fooding bill provided to their teachers for teaching as they are calling for guest faculity and also avails cenvat credit on fooding,hotel bill as they relate to business activity . Is it as per rule or not pl mention the rule or notification no

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[KASTURI SETHI]

See Serial no.4 of Notification No.26/12-ST. Food items falling under Chapters No.1 to 22 of Central Excise Tariff Act are excluded for the purpose of Cenvat Credit.