TaxTMI 
TaxTMI 
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%
Cenvat credit of service tax in hotel stay bill
19 Jan 2015 
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Cenvat credit eligibility for hotel services hinges on personal use exclusion; employer funded official stays may qualify as input service.
Cenvat credit for hotel accommodation is excluded when services are used primarily for personal consumption under Rule 2(l)(C) of the CENVAT Credit Rules, 2004. Hotel stays for bona fide business travel or official duties may qualify as input services, while employer sponsored leisure trips do not. Departments may object to credits on grounds of personal use; taxpayers should obtain justification or departmental clarification before claiming credit. (AI Summary)
Cenvat credit for hotel accommodation is excluded when services are used primarily for personal consumption under Rule 2(l)(C) of the CENVAT Credit Rules, 2004. Hotel stays for bona fide business travel or official duties may qualify as input services, while employer sponsored leisure trips do not. Departments may object to credits on grounds of personal use; taxpayers should obtain justification or departmental clarification before claiming credit. (AI Summary)