Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT
If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under Section 11B of the Central Excise Act, 1944 - AT
Note: It is a system-generated summary and is for quick reference only.