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2013 (7) TMI 629 - AT - Service TaxRefund of service tax output services - assessee were having Central Registration number which shows address of premises on which services pertaining to invoices are taken - there is no dispute that lease agreement of Hitech City is with HCL Delhi and invoice in question are also in name of HCL, Delhi and provider of output services is also HCL Delhi - there was no reason to deny credit and subsequently refund of credit to the assessee. credit of service tax - Canteen Services - Held that:- From the invoice it cannot be concluded that food/meal/snack were consumed within premises there was not any infirmity in finding of the Commissioner (Appeals) in respect of Canteen Services as stated in CCE Vs. Ultratech Cement Ltd. (2010 (10) TMI 13 - BOMBAY HIGH COURT) - credit in respect of Canteen Service is not admissible if employees have been charged for canteen services Appeal partly decided in favour of assessee.
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