Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
CENVAT Credit - input service - event management service - In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for good running of their machines by doing Vishwakarma Puja - these two pujas are also integral part of manufacturing activity. Therefore, for these services also, the appellant is entitled for cenvat credit. - AT
CENVAT Credit - input service - event management service - In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for good running of their machines by doing Vishwakarma Puja - these two pujas are also integral part of manufacturing activity. Therefore, for these services also, the appellant is entitled for cenvat credit. - AT
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