Can a hotel availing abatement claim input credit
This query is : Resolved
05 October 2013
Hi,
Can a hotel, providing lodging services, and collecting service tax for room rent at the rate of 7.416% (under abatement) avail an input credit for the service tax paid towards rentals for the same premises?
Regards,
vinith
Can a hotel, providing lodging services, and collecting service tax for room rent at the rate of 7.416% (under abatement) avail an input credit for the service tax paid towards rentals for the same premises?
Regards,
vinith
06 October 2013
As per notification 26/2012 the condition precedent to abatement is that the service provider has not availed the CENVAT credit
07 October 2013
Whenever there is "Abatement" to any service, you cannot utilise input credit while payment.
07 October 2013
Thank you.
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