Cenvat available to restaurant services

As per latest notifications & circulars, an assessee providing restaurant services is eligible to avail cenvat credit. My query is on which goods, input services & capital goods he can avail the same ??

Thanks in advance.

Replies (1)

Any goods on which he has paid service tax or excise duty, he can claim credit of the same.

The gist is that the services has to used in relaion to providing restaurant services.

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