Cenvat credit on capital goods

This query is : Resolved

prithvi (Querist)
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10 June 2015 Does a service provider (Running Hotel/Resort/Restaurant) eligible to claim CENVAT Credit on capital goods like AC, central AC, , Television, Fridge , Chimney , Stove, Generator etc use in the Hotel rooms, Kitchen and restaurant ?

Shreyas Sangoi

Shreyas Sangoi (Expert)
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11 June 2015 Availability of cenvat credit would depend on the structure of business. If you are providing only hotel accommodation services then credit would not be available. However, if you are providing restaurant services or bundled services (hotel stay+food), then credit would be available.