Cenvat credit for the services rendered in hotel

[Asked by Guest]

we are in the business of hotel. we offer services like room on rent,sale in restaurant & bar,banquet with food,beauty parlor,rent a cab etc.we have common input services which can not be identified with output sevices/sale in restaurant.we are claiming abatement in banquet with food catering.how can we claim the cenvat credit? as in my opinion if we go for Rule 6(3)C i.e.20% cap,i think restaurant sale is not Exempted service and also we can not take credit of input services in case we take abatement benifit asin case of banquet with food.

Just guide me.

AI Summary

Cenvat credit: abatement for food catering bars input service credit; common inputs eligible subject to utilisation cap.
Common input services used by hotels are eligible for Cenvat credit when they relate to taxable output services, but utilisation is restricted by a 20% cap on output tax. If an output activity benefits from abatement (such as food catering), input service credit is not available for that activity; however, specified services may attract full credit and can be used to optimise Cenvat for non abated taxable services.