Is AC applies to the 3 types of Restaurant Services. (i) Indoor (ii) Outdoor Catering (iii) Bundled Service ? If yes, for case (ii) & (iii) which place should have AC being fitted, the restaurant Or the place of delivery of the food/beverages items?
Can all the taxes paid as service tax, excise duty, sales tax, vat by the restaurant on transporter/raw food/machines/water/table/carpet/electric/repairs can be credited as Cenvat and utilise for payment of service tax?
Clarification on AC Requirements: Only Indoor Restaurant Services Need AC; Outdoor and Bundled Services Exempt. Cenvat Credit Rules Explained. The discussion addresses whether air conditioning (AC) requirements apply to three types of restaurant services: indoor, outdoor catering, and bundled services. It clarifies that AC conditions apply only to indoor services within establishments like restaurants or hotels. Exemptions exist for services provided in non-AC areas, as per specific notifications. Outdoor catering and bundled services do not require AC. Regarding Cenvat credit, if abatement is availed, credit for central excise duty is not allowed. However, credit for service tax on transportation and other services can be taken if they qualify as input services under Cenvat Credit Rules, 2004. (AI Summary)
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