Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Levy of penalty Penalty - amount of CENVAT credit reversed but without interest - When the assessee appellant has not paid the interest part of the demand confirmed by the lower revenue authorities, there is no merit in this appeal for setting aside the penalties - AT
Levy of penalty Penalty - amount of CENVAT credit reversed but without interest - When the assessee appellant has not paid the interest part of the demand confirmed by the lower revenue authorities, there is no merit in this appeal for setting aside the penalties - AT
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