Abatement for bundled food and premises rental limits taxable base when CENVAT credit on goods is not claimed. Abatement applies to bundled services combining supply of food or drink with renting of premises for functions; taxation uses an abated effective taxable value contingent on no CENVAT credit having been taken for goods under Chapters 1-22. Valuation of the amount charged equals the gross amount plus fair market value of goods and services supplied in relation to the food supply, minus amounts charged to the service provider for such supplies and minus any value added or sales tax; fair market value may be determined by generally accepted accounting principles. 'Renting' includes allowing access, occupation, use, letting, leasing, licensing or similar arrangements.