Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Denial of refund claim - CENVAT Credit - eligible input services - Without premises, we cannot imagine provision of service. Therefore the credit of service tax paid on renting of immovable property would also be admissible. - AT
Denial of refund claim - CENVAT Credit - eligible input services - Without premises, we cannot imagine provision of service. Therefore the credit of service tax paid on renting of immovable property would also be admissible. - AT
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