https://www.taxtmi.com/circulars?id=8630 Irregular availment of Cenvat Credit by hotel chains arises where recipients claim full credit by treating services from hotel management providers as Management Consultancy Services, though such inputs are more properly Business Auxiliary, Business Support or Franchise Services. Field formations must verify classifications, prevent or recover inadmissible credits, and ensure recipients discharge the burden of proof for correct availment; Commissioner, Service Tax-I, Mumbai to complete verification and report results. en-us Tue, 08 Feb 2011 00:00:00 +0530 Sat, 07 Jan 2012 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8630 Irregular availment of Cenvat Credit by hotel chains arises where recipients claim full credit by treating services from hotel management providers as Management Consultancy Services, though such inputs are more properly Business Auxiliary, Business Support or Franchise Services. Field formations must verify classifications, prevent or recover inadmissible credits, and ensure recipients discharge the burden of proof for correct availment; Commissioner, Service Tax-I, Mumbai to complete verification and report results. Circulars Service Tax Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8630