2018 (3) TMI 187

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....ical, they are disposed by this common order. The details of appeals are under:- Appeal No. Period Service Tax Interest Penalty ST/21609/2017 01/2011 to 04/2011 Rs.5,16,635/- As per Section 75 of Finance Act, 1994 Rs.5000/- u/s 77 Rs. 5,16,635/- u/r 15 (1) ST/21610/2017 04/2010 to 03/2011 Rs.14,91,549/- -do- Rs.5000/- u/s 77 Rs. 14,91,549/- u/r 15(1) 2. Briefly the facts of the present case are that the appellants are providing taxable as well as non-taxable services in their hotel. The appellants are eligible for credit of service tax only in respect of that portion of service consumed for providing taxable service for which they have an option to keep separate account for the services consumed for taxable and ....

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....isions of taxable service on which service tax is duly being paid and hence classified to be input services as defined by Rule 2(l) of CCR 2004. He further submitted that by virtue of wide interpretation given to the term input service, any services received in relation to taxable service could be utilized for availing the cenvat credit. He also submitted that since the service provided on output service in respect of taxable and non-taxable service being the same and the administrative infrastructure relating to the said services being the same, the services availed by the appellant are in connection with the provisions of various taxable services on which service tax is duly paid and hence held to be input service for the purpose of CCR, ....