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TMI Blog2014 (1) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... l Commissioner (AR), for the Respondent. ORDER Heard both sides on the stay petition. 2. The appellant has got a Hotel set up with the help of a contractor. The contractor has paid Service Tax under the category of "Works Contract" after opting for the Composition Scheme. The appellant, as a hotel, is providing services of "Mandap Keeper", "Rent-a-cab Operator", "Health Club and Fitness Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the services utilised in relation to "setting up of the premises from which the services rendered" will also qualify for input credit. 4.2 Since the Hotel constructed by them is being used for rendering output services mentioned earlier, they are eligible for the credit taken by them. For example, the entire project management fee paid related to construction of Hotel which includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has reversed an amount of Rs. 75,13,839/- and the only balance amount stands ordered to be recovered. Further we, prima facie, hold that the appellant may be eligible for credit on some of the services and therefore, the amount already reversed by them should be treated as sufficient for the purpose of hearing the appeal. 7. In view of the above, there shall be waiver of pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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