Yes, as others have said you can't beat the location as you are less than a 2 minute walk to the East Gate Entrance of the Taj Mahal. Our guide got our tickets to the entrance of the Taj Mahal as I guess the office is not near the entrance.

The sitting area is nice and relaxing where you can read a book, enjoy the sun or eat food from the restaurant. We ate a few meals here as it was reasonable and the food was ok.

The rooms on the other hand were not up to standard. There wasn't even an outlet in the room to charge any electronics (laptop or camera). The bathroom had a screened window that was connected to our neighbors bathroom...could hear anything going on in their bathroom. The sheets always felt damp as there was no direct sunlight into the room and it got quite cold at night. There was loud music all night long coming for a surrounding area so bring ear plus. Oh and when we went to check out the sink fell off the wall and water proceeding to spray all over the bathroom. It must be a common thing as they didn't even try to charge us for breaking it. No questions asked.

The hot water was nice and hot but only available a few hours a day (typical in Northern India we found).

But for 2 nights it was bearable as long as you are prepared before coming here. The location is why I gave it an average rating.

only 100 meters from the east gate of the taj mahal, the hotel is set back from the road (which is already blessedly quiet due to a "no pollution zone" around the monument. the garden is pleasant but the indoor portion of the "restaurant is pretty meh".

the food is good but for the price could be better.

we were in the 400 rupee rooms with private bath. the walls are so thin that i thought that the 2 german gentlemen in the next room were sitting on my bed for how well i could hear them conversing.

the luggage storage doesn't seem very well guarded as my wife and i entered repeatedly to get this or that out of our bags and no staff person ever once noticed or looked our way.

so, although some of the amenities themselves are average, the quiet location makes up for it.

I stayed at the Sheela about 8 years ago and did so again as it is bang up against the Taj, though some distance from the ticket office. It has a lovely tranquil garden which makes wonderful respite from the endless touts and the grime which is Agra. Relaxing in the garden with a good meal is a great way to unwind.

Rooms are nothing to get excited about, but they were clean, well ventilated and had ceiling fans. Like so many budget hotels in India, if you want a top sheet you'll have to ask for it.

One of the best things was the peace and quiet you got from the hassle of Agra. The breakfast and the staff were nice and we had no complaints. For 800 rupees we had a really clean and simple room with good hot water and extra blankets. Just make sure you book a hot water room, as some of them don't have it included.