Service Tax Hotel

[Asked by Guest]

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

Cenvat credit eligibility: construction and pre-opening promotional service tax not claimable; plant used in service may qualify.
Cenvat credit cannot be availed for building construction, civil structures, interiors, or pre opening advertising because "setting up" was removed from Input Services and civil works are excluded; credit may be available for plant and machinery used in providing the taxable service, and any admissible credit can be adjusted against output service tax subject to statutory conditions.