CENVAT eligible on Architect Service, Telephone Expenses for Hotel Construction

Asrani Inns & Resorts Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax (CESTAT Mumbai) Learned Advocate for the appellant relies on the decision of coordinate Bench of this Tribunal in the case of Lemon Tree Hotel Vs Commissioner of Central Excise Hyderabad, reported at (2017) 84 taxman.com 157. He has submitted that the Bench in the said decision have observed as follows: ” 7. It is undisputed that the services are utilize for bringing into existence building which is used by the appellant for hospitality business and is used for rendering of services like mandap keeper,...