2013 (8) TMI 1001

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..... . [Order per : B.S.V. Murthy, Member (T)]. - The appellant is constructing 5-Star hotel and they availed Cenvat credit of service tax paid on construction services and other services received during the period of construction. There is no dispute on the fact that the hotel is yet to start functioning. However, on the ground that appellant could not have taken credit before commencing the act .....

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..... f services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises. This would mean that the services used in relation to setting up of the premises of provider of output services or an office relating to such factory or premises would be available as credit. At this stage, it is not .....

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