Can a hotel availing abatement claim input credit
This query is : Resolved
Vinith John Raj
(Querist)
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
CA Suresh Jain
(Expert)
06 October 2013
As per notification 26/2012 the condition precedent to abatement is that the service provider has not availed the CENVAT credit
CA Kintal Shah
(Expert)
07 October 2013
Whenever there is "Abatement" to any service, you cannot utilise input credit while payment.
Vinith John Raj
(Querist)
07 October 2013
Thank you.
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