https://www.taxtmi.com/caselaws?id=358932 The Tribunal allowed the appeal, ruling in favor of the appellant, a hotel, regarding the entitlement to CENVAT credit for construction services used in building and renovating hotel rooms. The Tribunal held that the construction service had a nexus with the overall hotel business, making it eligible for credit under Rule 6(5) of the CENVAT Credit Rules 2004. Referencing a similar case, the Tribunal set aside the Revenue's argument and granted the appellant the CENVAT credit, emphasizing the common usage of the hotel building for both taxable and non-taxable services. en-us Tue, 03 Apr 2018 00:00:00 +0530 Tue, 19 Mar 2019 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358932 The Tribunal allowed the appeal, ruling in favor of the appellant, a hotel, regarding the entitlement to CENVAT credit for construction services used in building and renovating hotel rooms. The Tribunal held that the construction service had a nexus with the overall hotel business, making it eligible for credit under Rule 6(5) of the CENVAT Credit Rules 2004. Referencing a similar case, the Tribunal set aside the Revenue's argument and granted the appellant the CENVAT credit, emphasizing the common usage of the hotel building for both taxable and non-taxable services. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358932