https://www.taxtmi.com/caselaws?id=754720 CESTAT Mumbai allowed appeal in part regarding CENVAT Credit eligibility for hotel services provider. Tribunal held that security services and professional services used in providing output services were eligible for CENVAT Credit as service tax was paid and services utilized in business operations. Credit denial based on premises registration was legally unsustainable under Rule 3 of CENVAT Credit Rules, 2004. However, CENVAT Credit of Rs.14,231 for vehicle hire and club membership services was correctly denied under Rule 2(l) exclusions. Excess credit demand of Rs.26,449 was dismissed due to insufficient evidence. Extended limitation period and penalty were held inapplicable for interpretation issues. en-us Wed, 26 Jun 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754720 CESTAT Mumbai allowed appeal in part regarding CENVAT Credit eligibility for hotel services provider. Tribunal held that security services and professional services used in providing output services were eligible for CENVAT Credit as service tax was paid and services utilized in business operations. Credit denial based on premises registration was legally unsustainable under Rule 3 of CENVAT Credit Rules, 2004. However, CENVAT Credit of Rs.14,231 for vehicle hire and club membership services was correctly denied under Rule 2(l) exclusions. Excess credit demand of Rs.26,449 was dismissed due to insufficient evidence. Extended limitation period and penalty were held inapplicable for interpretation issues. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754720