https://www.taxtmi.com/caselaws?id=789229 Where restaurant service is taxed on 40% of the total amount under Rule 2C of the Service Tax (Determination of Value) Rules, 2006, the remaining 60% is not treated as exempt turnover or exempt service for Rule 6 of the CENVAT Credit Rules, 2004. The stated legal position is that a restaurant service provider paying service tax on the service portion under Rule 2C is not required to make any further reversal of CENVAT credit under Rule 6. The Board's circular and the cited Tribunal view both support this construction, with the consequence that no further credit reversal is payable. en-us Thu, 12 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789229 Where restaurant service is taxed on 40% of the total amount under Rule 2C of the Service Tax (Determination of Value) Rules, 2006, the remaining 60% is not treated as exempt turnover or exempt service for Rule 6 of the CENVAT Credit Rules, 2004. The stated legal position is that a restaurant service provider paying service tax on the service portion under Rule 2C is not required to make any further reversal of CENVAT credit under Rule 6. The Board's circular and the cited Tribunal view both support this construction, with the consequence that no further credit reversal is payable. Case-Laws Service Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789229