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2012 (12) TMI 197 - AT - Service TaxAdmissibility of Cenvat credit - Outdoor Catering Service availed by the appellant in their premises for providing canteen facility to their employees - held that:- If any amount is recovered from the employees, credit of service tax on such amounts cannot be taken as Cenvat credit - matter cannot be decided finally in favour of either party for the reason that the criteria laid down by high Court was not examined by lower authorities. Therefore, Revenue will be right to make verification and make demand to the extent consideration for service is recovered from employees - appeal filed by Revenue is rejected.
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