2017 (9) TMI 1645

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t is essentially an input, credit cannot be denied. Hotel accommodation - Held that: - Revenue has not brought out whether it would fall under the exception category of inadmissibility - in absence of any evidence to show that the expenses are of personal nature and not related to any output or output service, the credit of service tax paid on such service availed is undeniable. Appeal allow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... annot be denied cenvat credit of service tax paid towards subscription of magazines. 3. So far as the hotel accommodation is concerned, Revenue has not brought out whether it would fall under the exception category of inadmissibility, in absence of any evidence to show that the expenses are of personal nature and not related to any output or output service, the credit of service tax paid on suc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X