Service Tax Hotel

[kamal mall]

Dear Sir,

We are setting up a hotel/club for that we have constred a building and purchased huge plant/AC/Chiller etc. We will open this in October and will charge Service Tax and VAT as well. My query is that service tax amount which we r paying for Bulding/PM/interior is claimable as CENAVT against our future outgo of Service TAx.

Excise Duty paid on Machiery/freez/AC are claimable agaist furture Serice tax payment?

Advertisment and sales promotion charges paid before opening the Hotel ... ST paid on the same will claimable?

AI Summary

Hotel Developer's CENVAT Credit: Eligible for Machinery, Not Construction or Advertising Expenses Due to Input Services Definition Change. A hotel developer inquired about the eligibility to claim CENVAT credit for service tax paid on building construction, machinery, and pre-opening expenses like advertising. Responses indicated that CENVAT credit is not available for construction, building, or advertising expenses due to changes in the definition of Input Services. However, credit can be claimed on machinery like plants and chillers used for storing products related to service provision. One response suggested that CENVAT credit might be available against output service tax under certain conditions.