Cenvat credit of service tax in hotel stay bill

[VISHNU PRAKASH SAINI]

How can show the Cenvat credit of input service tax in hotel stay bill in filing of service tax return. Where S.Tax charge after taking the benefit of abatement.and we charge the output service tax as full rate of service tax.i.e. 12.36%

AI Summary

Debate on Cenvat Credit Eligibility for Hotel Stay Service Tax under Rule 2(l)(C) of CENVAT Credit Rules, 2004. A forum discussion addresses the issue of claiming Cenvat credit for service tax on hotel stays in service tax returns. The main concern is whether the service is for personal use, which affects eligibility for credit under Rule 2(l)(C) of the CENVAT Credit Rules, 2004. It excludes services used primarily for personal consumption, such as travel benefits for employees. Participants suggest consulting with tax authorities for clarification and refer to relevant case law for guidance. Examples illustrate distinctions between business-related and personal use of services, impacting the classification as input services.