Is AC applies to all the 3 types of Restaurant Services & about Cenvat

[Renuka Devi]

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?

AI Summary

Air conditioning requirement limited to indoor restaurant services; outdoor catering excluded and credit rules govern Cenvat claims.
Air conditioning is a qualifying condition only for indoor restaurant services, including bundled or service portion supplies, and does not apply to outdoor catering or open air arrangements; exemption exists where premises lack air conditioning. Central excise duty cannot be taken as Cenvat credit if abatement is availed; service tax on transportation and AMC can be credited only if those services qualify as input services under the Cenvat Credit Rules.