TaxTMI 
TaxTMI 
2018 (4) TMI 1043
X X X X Extracts X X X X
X X X X Extracts X X X X
....lant 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 appearing on behalf of the appellant submits that....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts 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 dated 01/10/2007. 3. On the other hand, Shri M....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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', 'outdoor catering service', 'heal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s 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 Tribunal, dealing with identical issue, observed that buildi....