https://www.taxtmi.com/caselaws?id=771892 CESTAT New Delhi held that appellant hotel company was entitled to 100% CENVAT credit on service tax paid for management consultancy services received from another hotel company. The tribunal distinguished these services from business auxiliary services, rejecting the department's contention that credit should be restricted to 20% under Rule 6(3) of CENVAT Credit Rules, 2004. The decision was supported by SC precedent in Commissioner vs. Piem Hotels Limited, which established that management consultancy services in hospitality industry qualify for full credit. Appeal allowed, confirming appellant's entitlement to complete CENVAT credit for the period up to 31.03.2011. en-us Thu, 24 Apr 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771892 CESTAT New Delhi held that appellant hotel company was entitled to 100% CENVAT credit on service tax paid for management consultancy services received from another hotel company. The tribunal distinguished these services from business auxiliary services, rejecting the department's contention that credit should be restricted to 20% under Rule 6(3) of CENVAT Credit Rules, 2004. The decision was supported by SC precedent in Commissioner vs. Piem Hotels Limited, which established that management consultancy services in hospitality industry qualify for full credit. Appeal allowed, confirming appellant's entitlement to complete CENVAT credit for the period up to 31.03.2011. Case-Laws Central Excise Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771892