https://www.taxtmi.com/caselaws?id=383078 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of abatement claim for short term accommodation and restaurant services. The Tribunal held that the denial based on availing cenvat credit on input services was incorrect as the relevant notifications did not prohibit credit on input services. Additionally, the Tribunal found that the denial of abatement for restaurant services due to availing credit on input services was unreasonable and illegal. The Tribunal also noted the lack of explicit findings on proportionate availment of cenvat credit on input services and ruled in favor of the appellant based on established legal principles and precedents. en-us Wed, 03 Jul 2019 00:00:00 +0530 Wed, 17 Jul 2019 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383078 The Tribunal allowed the appeal in favor of the appellant, setting aside the denial of abatement claim for short term accommodation and restaurant services. The Tribunal held that the denial based on availing cenvat credit on input services was incorrect as the relevant notifications did not prohibit credit on input services. Additionally, the Tribunal found that the denial of abatement for restaurant services due to availing credit on input services was unreasonable and illegal. The Tribunal also noted the lack of explicit findings on proportionate availment of cenvat credit on input services and ruled in favor of the appellant based on established legal principles and precedents. Case-Laws Service Tax Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383078