Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis.
Refund of CENVAT Credit - the relevant date for deciding the time limit for claiming refund under Rule 5 of the Cenvat Rules is the end of the quarter in which the FIRC is received in cases where the refund claims are filed on quarterly basis.
Note: It is a system-generated summary and is for quick reference only.
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