Sir,
One commercial educational institute avail cenvat credit on hotel bill,fooding bill provided to their teachers for teaching as they are calling for guest faculity and also avails cenvat credit on fooding,hotel bill as they relate to business activity . Is it as per rule or not pl mention the rule or notification no
Educational Institute's Cenvat Credit Claim on Faculty Hotel Bills Denied Under Notification No. 26/12-ST, Serial No. 4. A commercial educational institute inquired about the eligibility to claim Cenvat credit on hotel and food bills incurred for guest faculty during teaching activities, questioning whether this practice aligns with existing rules. The response pointed to Serial No. 4 of Notification No. 26/12-ST, indicating that food items under Chapters 1 to 22 of the Central Excise Tariff Act are excluded from Cenvat credit eligibility. (AI Summary)
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