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2017 (8) TMI 1352 - AT - Central ExciseCENVAT credit - canteen services under the head of ‘Outdoor Catering’ Services - Held that: - the onus of establishing the fact that the appellant are entitled to CENVAT credit is on them - Hon'ble High Court of Bombay in the case of CCE, Nagpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] has clearly held that the appellant are not entitled to ‘Outdoor Catering Services’, unless they pay for it - appeal dismissed - decided against appellant.
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