https://www.taxtmi.com/caselaws?id=330517 Cenvat credit cannot be denied at the recipient's end by disputing the taxability or classification of the service, because those questions lie on the provider's side; the denial on that basis was held unsustainable. Service tax paid on guest house accommodation used by employees and executives for official, business-related stay was also treated as admissible input service credit, since the expense had a sufficient nexus with business activity and was not shown to be personal residential use. The impugned credit denial was therefore unsustainable and the assessee was entitled to the claimed credit. en-us Mon, 27 Jun 2016 00:00:00 +0530 Tue, 22 Nov 2016 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330517 Cenvat credit cannot be denied at the recipient's end by disputing the taxability or classification of the service, because those questions lie on the provider's side; the denial on that basis was held unsustainable. Service tax paid on guest house accommodation used by employees and executives for official, business-related stay was also treated as admissible input service credit, since the expense had a sufficient nexus with business activity and was not shown to be personal residential use. The impugned credit denial was therefore unsustainable and the assessee was entitled to the claimed credit. Case-Laws Central Excise Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330517