A number of changes have been made in the Cenvat Credit Rules, 2004 vide notification 3/2011-CE (NT) and these changes will take effect on 01.04.2011, except a few that are being given effect on 01.03.2011.
The two new services
1) services by by air-conditioned restaurants having license to serve liquor;
2) Short-term accommodation in hotels/inns/clubs/guest houses have been proposed.
CAclubindia
