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2014 (4) TMI 795 - AT - Central ExciseAvailment of CENVAT Credit - Whether, for the period of dispute, CENVAT credit on outdoor catering service was admissible to the appellant - Held that:- it appears that a manufacturer of excisable goods can claim CENVAT credit on outdoor catering service for any period prior to 1.4.2011 (the date on which this benefit was forbidden) where he employed more than 250 workers in his factory and did not recover any part of the cost of the services from his employees. Accordingly, there will be waiver of predeposit and stay of recovery in respect of the adjudged dues - Stay granted.
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