𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗛𝗼𝘁𝗲𝗹 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Input services used for the construction of immovable property (Hotel), such as architect services, legal and professional services, and soil investigation, are eligible for CENVAT Credit."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Asrani Inns & Resorts Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the CENVAT Credit for input services used in hotel construction is admissible to the appellant? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Constructed hotels using input services; CENVAT Credit denied post-amendment removing "setting up" from eligibility for input services definition.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, citing the Lemon Tree Hotel case, ruled that input services for creating immovable property qualify for CENVAT Credit. It stated that the construction activities in this case fell within input services, making the service tax paid eligible for CENVAT Credit. The appeal was allowed, and the orders were set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Asrani Inns & Resorts Pvt. Ltd. vs. Commissioner of Central Goods & Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 22 February 2023 📜 This ruling confirms that input services contributing to the construction of immovable property (hotels) qualify for CENVAT Credit under the Tribunal’s interpretation.