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2015 (11) TMI 1647 - AT - Central ExciseCENVAT credit - Maintenance of canteen - renting of cycle stand - Held that: - So far as catering is concerned, such service was availed to discharge an obligation under the Factories Act. Therefore, there shall not be denial of CENVAT credit in respect of service tax paid to avail the catering service for the factory - So far as rental of the cycle stand is concerned, that in no way establishes the nexus between output manufactured or service provided by the appellant - appeal allowed - decided partly in favor of appellant.
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