Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
CENVAT Credit - whether the appellants are eligible to take Cenvat credit on MS plates, channels, beams, angles, etc. - prima facie, benefit of Cenvat credit cannot be denied to the appellant. - AT
CENVAT Credit - whether the appellants are eligible to take Cenvat credit on MS plates, channels, beams, angles, etc. - prima facie, benefit of Cenvat credit cannot be denied to the appellant. - AT
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