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2011 (11) TMI 520 - AT - Service TaxWhether CENVAT credit on "outdoor catering services" availed by the respondent for supply of food in the factory canteen to their workers/employees during the period of dispute is admissible in terms of Rule 2(1) of the CENVAT Credit Rules, 2004, which defines 'input service' – Held that:- The “outdoor catering service” availed by the respondent cannot mature to be an ‘input service' unless it is proved during the material period, they had employed more than 250 workers and the cost of supply of food to the workers was also included in the cost of production of excisable goods - Since neither of these aspects is proved in the appeal memo – against assessee.
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