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Service tax credit on Accommodation charges

Service Tax - Started By: - SURYAKANT MITHBAVKAR - Dated:- 31-12-2015 Last Replied Date:- 1-1-2016 - We have paid Accommodation charges to our customer alongwith service tax @8.4% charged by Hotel.Can we avail service tax credit for the same. - Reply By PAWAN KUMAR - The Reply = Dear Sir,If the stay in the hotel is for business purpose and you have the proof of the same, you may claim cenvat credit as per my view. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Yes, what Sri Pawan Kumar says is .....

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phrase,'activities relating to business' does not exist in the definition of 'input service' under Rule 2 (I) of Cenvat Credit Rules, 2004 but it is natural that input service credit can be availed and utilized for providing only taxable output service or in or in relation to manufacture and clearance of dutiable final product. During my service I detected such cases wherein the phrase, 'activities relating to business' was misused by the assessees. Hence it has been omit .....

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