2013 (11) TMI 353

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..... dicated is Management Consultancy Services which is the category on which 100% tax paid is allowed as credit to the assessee. We also find strong force in the contentions raised by the learned counsel that the stay order in the case of M/s. Newlight Hotels and Resorts Limited deals with an identical issue. Since this Bench has already taken a view on an identical issue, respectfully following the .....

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..... above said amounts have been confirmed by the adjudicating authority as ineligible cenvat credit availed by the appellants on the service tax paid under the category of Management and Business Consultancy Services and utilised the same in total while the utilisation of the said service credit can be to the tune of 20% ad-veloram and thereafter 6% as the services which were rendered by the servi .....

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..... e Bench in the case of M/s. Piem Hotels Limited, on the very same issue. 4. Learned departmental representative reiterates the findings of the lower authorities. 5. On careful consideration of the submissions made and perusal of the record, we find that the invoices raised by IHCL specifically states that service tax liability has been discharged by them under Section 65 (105) (r) of the Finan .....

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