Reversal of Cenvat credit may not be required for certain services unless dual input restrictions apply. Reversal of Cenvat credit is required only where the twin conditions of restrictions on both inputs and input services are met; services listed in the notification do not automatically become exempted services. For service activity involving supply of food or drink, valuation restrictions under the Service Tax determination rules apply and no further reversal under the Cenvat Credit Rules is required beyond those valuation restrictions.