CENVAT Credit Eligibility Upheld for Input Services in Hospitality, Consultancy; Excludes Vehicle, Club Charges.

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....The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services. It was held that if service tax is paid on input services and utilized for output services, CENVAT Credit cannot be denied. The denial of CENVAT Credit based on lack of specific use in registered premises was deemed legally unsustainable. Certain vehicle and club membership charges were excluded from CENVAT Credit eligibility. Excess availment based on ST-3 returns was dismissed due to lack of evidence. Penalty under extended limitation period was deemed unjustified. The order partially allowed the appeal, setting aside denial of CENVAT Credit for security services and service charges, excess CENVAT Credit claim, while upholding ineligibility for vehicle and club membership charges.....