Court Rules Denial of CENVAT Credit Unwarranted for Service Tax on Non-Taxable Residential Accommodation Services.

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....CENVAT Credit - no service tax on residential accommodation - When service tax was collected by service provider even on providing for residential accommodation which is admissibly not subjected to service tax, there is no point in denying benefits of availment of CENVAT credit to the appellant when legality of such collection at the receivers end was not questioned....