Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Cenvat Credit - While there are plethora of judgements which way one to one co-relation is not necessary while availing credit. However, the issue of nexus between the inputs and services used for export goods is a different issue altogether. - AT
Cenvat Credit - While there are plethora of judgements which way one to one co-relation is not necessary while availing credit. However, the issue of nexus between the inputs and services used for export goods is a different issue altogether. - AT
Note: It is a system-generated summary and is for quick reference only.