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2018 (4) TMI 1043
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.... Chartered Accountant for the appellant Slri M Suresh, Dy. Commissioner (AR) for the respondent Per: Ramesh Nair The issue involved is that whether the appellant being a hotel is entitled for CENVAT credit in respect of 'construction service' which was used for constructing additional rooms and repairing of some hotel rooms. 2. Shri Hanish S, Learned Chartered Accountant appear....
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....e the entire credit is admissible. He submits that in their own case this Tribunal has allowed CENVAT credit by the Chennai bench vide final order No. 43404/2017 dated 28/11/2017. He also placed reliance on the judgment in the case of Prakruti Resorts Ltd v. Commissioner of Central Excise, Raigad. 2014-TIOL-2087-CESTAT-MUM. He also referred to the Board's circular F. N0. 137/203/2007-cx.4 date....
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....find that the very facts of the case is that the appellant have availed CENVAT credit in respect of 'construction service' which is used for constructing additional rooms, renovation of the rooms in the hotel. They discharge service tax in respect of various services such as 'rent-a-cab service', 'internet café', convention service', 'mandap keeper service....
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....efore, even though some pat of the hotel business is not taxable, but it cannot be said that the construction service was used exclusively for non-taxable service. The hotel building is common for all taxable and non-taxable service. Therefore, the construction service is squarely covered under Rule 6(5) and credit is admissible. 7. In appellant's own case, the Chennai bench of this Tribuna....