Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay less amount as compared to require amount because the exercise was revenue neutral - demand set aside - AT
CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay less amount as compared to require amount because the exercise was revenue neutral - demand set aside - AT
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