Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire service tax itself cannot be denied to the appellant - AT
Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire service tax itself cannot be denied to the appellant - AT
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