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2015 (8) TMI 1371 - AT - Central ExciseCENVAT credit - catering service - tent service - design, supply, erection of rerouting - denial on account of nexus - Held that: - Catering facility provided by the employer to its employees is a statutory requirement under the Factories Act, 1948 - the appellant had recovered the catering charges at subsidized rates from its employees, which will not be eligible for cenvat credit - the matter is remanded to the Original Authority for ascertaining the fact as to the actual cost recovered by the appellant from its employees and the service tax attributable to such service will not be eligible for CENVAT Credit. With regard to the other services like tent service, design, supply, erection for re routing pipe line etc., the nature and purpose of said services as explained by the ld. Advocate will be considered as input service, since those services have nexus with the manufacture of final product by the appellant - credit allowed. Appeal allowed - decided partly in favor of assessee and part matter on remand.
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