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2012 (5) TMI 292 - CESTAT, BANGALORECenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – Held that:- they had a statutory obligation under the Factories Act to provide canteen facility to their employees. original authority did not have occasion to verify the strength of employees in the respondent's factory as it proceeded on the premise that outdoor catering service was not covered by the definition of 'input service'. Though the appellate authority held the service to be a input service, it did not advert to the statutory obligation, if any, of the respondent under the Finance Act. These are the circumstances which warrant remand of the case to the original authority. appeal and cross-objection are allowed by way of remand
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