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2012 (9) TMI 173 - AT - Central ExciseDisallowance of input service credit on outdoor catering service - Held that:- As decided in CCE, Nagpur Versus Ultratech Cement Ltd.[2010 (10) TMI 13 - BOMBAY HIGH COURT] that as per Rule 2(l) of CCR 2004 any input service is eligible for CENVAT credit which has been used by the assessee in the course of their business of manufacture - Services having nexus or integral connection with the manufacture of final products as well as the business of manufacture of final product would qualify to be input service under Rule 2(l) of 2004 Rules - in favour of assessee.
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