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2011 (6) TMI 216 - AT - Service TaxWaiver of pre-deposit - Cenvat credit - catering services - allegation against the appellant in the show-cause notice is that the appellant is entitled to take input service credit on outdoor catering service as per the definition under Rule 2(l) of CENVAT Credit Rules, 2004 - in the case of CCE v. Ultratech Cement Ltd. [2010 -TMI - 78203 - BOMBAY HIGH COURT] - it has been held that if the service availed by the assessee in the course of their business of manufacturing, the assessee is entitled to take input service credit - Appeal is allowed
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