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2011 (5) TMI 727 - AT - Service TaxWhether the outdoor catering service received by the respondent can be treated as input service has to be examined in the light of definition of input service as given in Rule 2(l) of the Cenvat Credit Rules, 2004 - maintaining of canteen for the workers being a requirement under the provisions of the Factory’s Act, the same has to be held as activity related to manufacturing business - Revenue’s appeals are dismissed
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