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    <title>2019 (5) TMI 1410 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeal filed by M/s Welcome Hotel Vadodara against the demand of service tax, interest, and penalty under the Finance Act, 1994. The Tribunal found that the appellant had availed CENVAT credit for input services like telephone services, repair and maintenance, internet caf&#039;e, security services, technical consultancy services, and advertisement services, which were essential for various hotel operations, including mandap keeping services. As a result, the Tribunal upheld the denial of abatement under Notification No.1/2006-ST, concluding that the appellant&#039;s arguments lacked merit.</description>
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      <title>2019 (5) TMI 1410 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=380682</link>
      <description>The Tribunal dismissed the appeal filed by M/s Welcome Hotel Vadodara against the demand of service tax, interest, and penalty under the Finance Act, 1994. The Tribunal found that the appellant had availed CENVAT credit for input services like telephone services, repair and maintenance, internet caf&#039;e, security services, technical consultancy services, and advertisement services, which were essential for various hotel operations, including mandap keeping services. As a result, the Tribunal upheld the denial of abatement under Notification No.1/2006-ST, concluding that the appellant&#039;s arguments lacked merit.</description>
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