2023 (4) TMI 606

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.... Keval Shah, Advocate For the Respondent : Shri Prabhakar Sharma, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR Heard both the sides. 2. The appellant provides taxable services and is registered in Mumbai. They have constructed two hotels one in Delhi and another in Hyderabad. They have availed CENVAT Credit of Service Tax paid on Architect Service, telephone expenses, sec....

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....this Tribunal in the case of Lemon Tree Hotel Vs Commissioner of Central Excise Hyderabad, reported at (2017) 84 taxman.com 157. He has submitted that the Bench in the said decision have observed as follows: "7. It is undisputed that the services are utilize for bringing into existence building which is used by the appellant for hospitality business and is used for rendering of services l....