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Compostion scheme for restaurant service

This query is : Resolved 

20 August 2016 Restaurant is currently availing the cenvat credit on plant and machinery and utilizing it for payment of service tax, collected on restaurant service.

Once cenvat credit gets exhausted, restaurant wants to opt for abatement in rate of service tax without claiming any cenvat credit.

can the restaurant switch over from normal procedure to abatement scheme.

22 August 2016 Yes it can opt for abatement scheme and claim also cenvat credit.



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