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.