https://www.taxtmi.com/forum/issue?id=109163 Air conditioning is a qualifying condition only for indoor restaurant services, including bundled or service portion supplies, and does not apply to outdoor catering or open air arrangements; exemption exists where premises lack air conditioning. Central excise duty cannot be taken as Cenvat credit if abatement is availed; service tax on transportation and AMC can be credited only if those services qualify as input services under the Cenvat Credit Rules. en-us Mon, 14 Sep 2015 00:34:21 +0530 Thu, 23 Jan 2025 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109163 Air conditioning is a qualifying condition only for indoor restaurant services, including bundled or service portion supplies, and does not apply to outdoor catering or open air arrangements; exemption exists where premises lack air conditioning. Central excise duty cannot be taken as Cenvat credit if abatement is availed; service tax on transportation and AMC can be credited only if those services qualify as input services under the Cenvat Credit Rules. Discussion-Forum Service Tax Mon, 14 Sep 2015 00:34:21 +0530 https://www.taxtmi.com/forum/issue?id=109163