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2015 (3) TMI 1214 - AT - Service TaxCenvat credit - service tax paid on outdoor catering service - period is from 2004-05 to 2008-09 - Held that:- input service has been defined under Rule 2 (l) of Cenvat Credit Rules, 2004 and the same as it stood at the relevant time included within the scope any service which was used in or in relation to the rendering of output service. Therefore, the appellant was rightly entitled for the Cenvat credit of the service tax paid on catering service. The ratio of CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] decided by the Hon’ble Bombay High Court would apply squarely to the facts of the present case and this Tribunal in a number of cases have followed the same decision and allowed such input service credits. Therefore, by following the ratio of these decisions in the present case also, I hold that the appellant is eligible for Cenvat credit of service tax paid on outdoor catering service. - Decided in favour of appellant
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