Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
Rule 16 of Central Excise Rules, 2012 - Mere presumption that goods received for repair has been replaced by another goods without evidence on record is not acceptable. - AT
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