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2012 (5) TMI 447 - CESTAT, MUMBAICENVAT credit of Service Tax paid on outdoor caterer's service – Held that:- Under the provisions of Section 46 of the Factories Act, 1948, it is mandatory for the appellant to provide canteen facility for the worker in their factory premises as a measure of welfare of the workers. The canteen facility also helps in furtherance of the manufacture. Thus, the caterer service has nexus or integral connection with the business of manufacture of final product and this would qualify to be input service under Rule 2(1) of Cenvat Credit Rules, 2004. Revenue's appeal is dismissed
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