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2016 (12) TMI 1581 - HC - Central ExciseCENVAT credit - catering services - denial on the ground that the same is not used in or in relation to the manufacture of the finished excisable goods in its factory - Held that: - the issue stands decided in favor of assessee in the case of The Commissioner of Central Excise v. M/s. Borg Warner Morse Tec Murugappa Pvt Ltd [2015 (4) TMI 254 - MADRAS HIGH COURT], where similar issue was raised - It is made clear that the cost of food borne by the worker should not be taken into consideration for the purpose of grant of credit of service tax - appeal allowed - decided in favor of assessee.
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