https://www.taxtmi.com/forum/issue?id=107875 Cenvat credit for hotel accommodation is excluded when services are used primarily for personal consumption under Rule 2(l)(C) of the CENVAT Credit Rules, 2004. Hotel stays for bona fide business travel or official duties may qualify as input services, while employer sponsored leisure trips do not. Departments may object to credits on grounds of personal use; taxpayers should obtain justification or departmental clarification before claiming credit. en-us Mon, 19 Jan 2015 14:51:42 +0530 Thu, 23 Jan 2025 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107875 Cenvat credit for hotel accommodation is excluded when services are used primarily for personal consumption under Rule 2(l)(C) of the CENVAT Credit Rules, 2004. Hotel stays for bona fide business travel or official duties may qualify as input services, while employer sponsored leisure trips do not. Departments may object to credits on grounds of personal use; taxpayers should obtain justification or departmental clarification before claiming credit. Discussion-Forum Service Tax Mon, 19 Jan 2015 14:51:42 +0530 https://www.taxtmi.com/forum/issue?id=107875