Restaurant Service (Indoor/Outdoor Catering/Bundled Service)

[Renuka Devi]

Please someone clarify.....

(1) In Restaurant Service of Indoor/Outdoor/Bundled, What are Cenvat Credit of Input Goods/Input Capitals/Input Services permissible & non permissible for availment (payment of service tax)?

(2) Is the criteria of AC applies to Outdoor Catering? If so, which place should be AC, the place of Cater Provider should have fitted AC OR the place of delivery/Receiver of the cater items should be AC fitted?

(3) In Bundled Service, the same query goes - the service provider inn should be AC or the service receiver rented shamiana tent should be AC?

AI Summary

Cenvat Credit Applicability in Restaurant Services: AC Requirement Based on Service Delivery Location, Says Ministry Circular. A user inquired about the applicability of Cenvat Credit for input goods, capital, and services in restaurant services, including indoor, outdoor, and bundled services, and whether air conditioning (AC) requirements apply to outdoor catering and bundled services. The response referenced a government circular clarifying that AC requirements pertain to the place of service delivery, not necessarily the service provider's location. The circular from the Ministry of Finance provides detailed guidance on these issues, highlighting that the AC condition is relevant to the service receiver's location, such as a rented tent or venue, rather than the service provider's premises.