2018 (8) TMI 325

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....ondent ORDER Per: V. Padmanabhan: The appellant is running the Sheraton Rajputana Palace Hotel at Jaipur and registered themselves for providing services such as Mandap Keeper Services, Convention Service etc. During the course of audit of the record, the Department observed that the appellant has availed input service credit on the bills raised by M/s Standard Painting Decorators, Jaipur for....

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....inting was carried out not only for the rooms of the hotel but also for other areas where other taxable services were rendered such as Mandap Keeper Services and Convention Centre Service. Accordingly, he submitted that the Revenue is not correct in concluding that the service has been used exclusively for rendering exempted service. (iii) In terms of Rule 6(3) of the Cenvat Credit Rules, 2004, t....

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....ed exclusively for output service which is exempted or not liable to payment of service tax. The claim of the appellant is that the construction service has been used both for the rooms (which were exempted) and also for other areas of the hotel where taxable services were rendered. Consequently, we are of the view that it cannot be stated that the construction service of painting has been used ex....