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Can a hotel availing abatement claim input credit

This query is : Resolved 
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(Querist)
05 October 2013 Hi,
Can a hotel, providing lodging services, and collecting service tax for room rent at the rate of 7.416% (under abatement) avail an input credit for the service tax paid towards rentals for the same premises?
Regards,
vinith
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CA Suresh Jain

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CA Suresh Jain (Expert)
06 October 2013 As per notification 26/2012 the condition precedent to abatement is that the service provider has not availed the CENVAT credit
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CA Kintal Shah

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CA Kintal Shah (Expert)
07 October 2013 Whenever there is "Abatement" to any service, you cannot utilise input credit while payment.
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Vinith John Raj

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Vinith John Raj (Querist)
07 October 2013 Thank you.

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