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

Bharat Heavy Electricals Ltd. v. Commissioner (CESTAT Delhi) 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. Facts: M/s Bharat Heavy Electricals Ltd. (“the Appellant”) is a manufacturer of busduct along with other goods, regist...