Service portion valuation in food supply allocates taxable service value and limits input credit applicability. The rule prescribes a fixed proportion of the total amount charged for supplies of food or drink at restaurants and in outdoor catering to be treated as the service portion for valuation. 'Total amount' equals the gross charged amount plus fair market value of all related goods and services (whether under the same contract or not), minus amounts separately charged for those goods/services and any VAT or sales tax thereon; fair market value may follow generally accepted accounting principles. CENVAT credit is disallowed on duties/cess for goods under Chapters 1-22.