Hotel accommodation service used by employee is an eligible input service for availment of Credit


Last updated: 29 October 2022

Court :
CESTAT, Delhi

Brief :
The Hon'ble CESTAT, Delhi in M/s Bharat Heavy Electricals Ltd. v. Commissioner, Central Excise & CGST-Dehradun [Final Order No. 50958 / 2022] held that the Hotel accommodation service received by the appellant is an eligible input service under Rule 2(l) of the CENVAT Credit Rules, 2004 ("CCR"). Further, the CESTAT allowed the appeal and held that the assessee is also entitled to consequential benefits.

Citation :
Final Order No. 50958 / 2022

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Bimal Jain
Published in GST
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