https://www.taxtmi.com/caselaws?id=354479 The Tribunal ruled in favor of the appellants, a 4-star hotel, regarding the wrong availment of Cenvat credit and abatement issues. It found that the appellants were eligible for the credit under Rule 6(5) of the Cenvat Credit Rules as the input services were not exclusively used for non-taxable services. The Tribunal also held that the appellants were entitled to abatement under Notification No. 1/2006-ST as they did not avail credit on input services for specific taxable services mentioned in the notification. The demand on Convention services was upheld. The decision aligned with the broader objectives of the Cenvat Credit Rules and relevant precedents. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 13 Sep 2018 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354479 The Tribunal ruled in favor of the appellants, a 4-star hotel, regarding the wrong availment of Cenvat credit and abatement issues. It found that the appellants were eligible for the credit under Rule 6(5) of the Cenvat Credit Rules as the input services were not exclusively used for non-taxable services. The Tribunal also held that the appellants were entitled to abatement under Notification No. 1/2006-ST as they did not avail credit on input services for specific taxable services mentioned in the notification. The demand on Convention services was upheld. The decision aligned with the broader objectives of the Cenvat Credit Rules and relevant precedents. Case-Laws Service Tax Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354479