https://www.taxtmi.com/article/detailed?id=10763 Hotel accommodation services provided to employees deployed at customer sites are an eligible input service under the CENVAT Credit Rules when such accommodation is necessary to render the taxable output service of erection, commissioning and installation; CESTAT allowed credit and consequential benefits after finding the accommodation had the requisite functional nexus and was not for personal use. en-us Thu, 20 Oct 2022 08:36:04 +0530 Thu, 20 Oct 2022 08:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10763 Hotel accommodation services provided to employees deployed at customer sites are an eligible input service under the CENVAT Credit Rules when such accommodation is necessary to render the taxable output service of erection, commissioning and installation; CESTAT allowed credit and consequential benefits after finding the accommodation had the requisite functional nexus and was not for personal use. Articles Service Tax Thu, 20 Oct 2022 08:36:04 +0530 https://www.taxtmi.com/article/detailed?id=10763