CESTAT Allows Utilisation of Accumulated CENVAT Credit While Claiming Abatement

Lemon Tree Premier Vs Commissioner of Central Tax Hyderabad-IV (CESTAT Hyderabad) The CESTAT Hyderabad considered whether the appellant was entitled to the benefit of CENVAT credit on 16 specified input services while also claiming abatement under Notification No. 1/2006-ST dated 01.03.2006. The appeal challenged the Order-in-Original dated 25.10.2013, by which the Commissioner, Customs, Central Excise & Service Tax, confirmed service tax demands of ₹26,98,168 under Restaurant Service and ₹65,40,315 under Short-term Accommodation Service under Section 73(2) for the period from 1 April ...