Dear All
Following are the facts of the case:
Construction of Hotel started in the year 2007-08. Wherein the company incurred various expenditure relating to construction. Major portion of the expenses are payment made project consultant, architect and contractor.
All the above parties have issued service invoice.
Company had taken registration under the service tax act in the year 2007 under the category GTA and Business Auxilliary Service (as it was receipient of Transport service and Business Auxiliary Service import)
Construction was completed in the year Feb 2010 and at the time of completion all the expenses were capitalised and credit pertaining to same was claimed by the assessee. (architect fees, project consultation fees and contractor payments)
Now during the service tax audit the auditor is denying the credit on inputs service stated above as according to him the said services are not pertaining to services which are provided by the hotel.
My question is will the input credit on the said services will be allowed and would like to know if there are any case laws pertaining to same
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