CESTAT Allows CENVAT Credit as Input Services Had Nexus With Taxable Output Services

Mahindra Holiday And Resorts India Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeal arose from an Order-in-Original dated 09.10.2015 passed by the Commissioner, LTU, Chennai, concerning denial of CENVAT credit availed by Mahindra Holiday and Resorts India Ltd. The appellant, registered under centralized service tax registration, provided “Club or Association” services along with other taxable services such as tour operations, event management, health club and fitness centre services, internet café services, and renting of immovable property. During scru...