2013 (8) TMI 1001

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....te, for the Appellant. Shri R.K. Singla, Commissioner (AR), for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellant is constructing 5-Star hotel and they availed Cenvat credit of service tax paid on construction services and other services received during the period of construction. There is no dispute on the fact that the hotel is yet to start functioning. However, on t....

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....put service', the benefit of service tax credit would be available in respect of services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises. This would mean that the services used in relation to setting up of the premises of provider of output services or an office relating to ....