Service tax credit

As per Rule 2 (1) of cenvat credit Rules , which defines exclusion for Input service which are as follows

Outdoor catering , beauty treatment , health services, cosmetic and plastic surgery , membership of club , health and fitness centre , life insurance, Health insurance and travel benefits when such services are used for personal use 

and it was also held that when the burden of service tax is on employee the service tax credit is not available

so relating to train fare and ticket booking agency if the expense is business in nature and born by employer Cenvat credit is available

I think service tax paid on Hotel bill is not available as it is charged with abatement.