Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit

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...., 2019 All Principal Chief /Chief Commissioners of GST and Central Excise All Principal Directors General/Directors General/ Chief Commissioner AR CESTAT All Principal Commissioners/Commissioners of GST and Central Excise /AR CESTAT All Principal Additional Directors General/Additional Directors General Madam/Sir, Subject: Provisions in the Cenvat Credit Rules 2004 regarding reve....

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.... of the Cenvat Credit Rules 2004 additionally required, when providing the "service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as part of the activity ( i.e. section 66E (i) of the Finance Act, 1994) ? Answer: On a plain and strict interpretation of the wording of the relevant pr....