Service tax

[MUNIRAJ SRINIVASAN]

Hotal Industries Providing Room service to customer along with Cable tv services at the same time they are paying cable tv service tax to supplier, same credit amount can eligible to take input credit

[Siva Sankaran]

If the Hotel has not taken abatement then they can take credit of the same. If abatement has been taken then they are not eligible.

AI Summary

Input credit eligibility for hotel cable services: available where no abatement, unavailable where abatement applied. Whether a hotel providing room accommodation with cable television may claim input credit for service tax paid to the cable supplier: where the hotel has not availed any abatement on room service it may take the input credit; if the hotel has claimed abatement it is not eligible to claim that input credit.