https://www.taxtmi.com/forum/issue?id=110724 Cenvat credit on hotel and food bills provided to staff by a commercial educational institute is generally ineligible where there is no nexus between those hospitality expenses and the output service. Credit may be permitted only if the assesse can demonstrably establish a direct connection to the taxable output activity; limited manufacturing-sector precedents exist. No clear service-tax case law is cited, and Notification No.26/2012-ST (Serial No.4 and its conditions) is referenced as relevant to admissibility. en-us Mon, 01 Aug 2016 20:34:32 +0530 Thu, 23 Jan 2025 15:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110724 Cenvat credit on hotel and food bills provided to staff by a commercial educational institute is generally ineligible where there is no nexus between those hospitality expenses and the output service. Credit may be permitted only if the assesse can demonstrably establish a direct connection to the taxable output activity; limited manufacturing-sector precedents exist. No clear service-tax case law is cited, and Notification No.26/2012-ST (Serial No.4 and its conditions) is referenced as relevant to admissibility. Discussion-Forum Service Tax Mon, 01 Aug 2016 20:34:32 +0530 https://www.taxtmi.com/forum/issue?id=110724