TMI Blog2018 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... iness 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 construc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in providing of various services and paying service tax in respect of laundry and internet caf which is part of the overall hotel business and the output service is provided as one of the hotel business which is run in the hotel building. Therefore, the construction service used for constructing rooms, hotel rooms and repairing thereof is an input service for providing overall hotel service. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) appearing on behalf of Revenue reiterates the finding of the impugned order. He submits that the appellant is paying service tax only in respect of few services, namely, 'rent-a-cab service', 'internet caf ', 'convention service', 'mandap keeper service' ' outdoor catering service', 'health and fitness service' and 'dry cleanin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'dry cleaning service'. 6. The only issue is that whether CENVAT credit in respect of construction service is available in terms of Rule 6(5) of CENVAT Credit Rules, 2004. The contention of Revenue is that the output service has no nexus with the construction service. Therefore, construction service was exclusively used for non-taxable service. Hence the credit in terms of Rule 6(5) is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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