2019 (9) TMI 1137

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....olved is admissibility of the Cenvat Credit in respect of services namely Mandap Keeper Service and Hotel Accommodation Service. 2. Shri Yogesh B. Desai Ld. Counsel appearing on behalf of the appellant submits that the Hotel Accommodation Service is used for lodging of the employee of the company for the business purpose. The Mandap Keeper Service is used for organising the business conference. T....

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....7 * Deloitte Haskins & Sells Vs. C.C.E. & S. Tax, Vadodra I- Final Order No. A/12886/2017 dated 10.10.2017 * Indian Oil Corporation Ltd Vs. C.C.E. & S.T., Vadodra II Final Order No. A/12913 - 12914/2017 dated 10.10.2017 * Maharashtra Seamless Ltd Vs. Commissioner of Central Excise, Raigad - 2016-TIOL-974-CESTAT-MUM * Reliance Industries Ltd. Vs. Commissioner of Central Excise & Service Tax....

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....ant for hotel stay of staff of the appellants who travelled outside for business purpose. As regard Mandap Keeper service, the same is used for arranging the business conference which is a necessity for running the business. Therefore, both the services are directly used for conducting the business of the appellant. The expenditure expenses of these services are borne by appellant and booked in th....