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2014 (5) TMI 377 - AT - Central ExciseCenvat Credit - input services - services provided by the outdoor caterer in the factory premises and on life insurance policies to provide coverage on occupational risk at their unit by paying premiums on the policies in favour of the factory workers. - Held that:- respondent is eligible to avail credit on the life insurance policies. In respect of outdoor caterer, the respondent is liable to reverse the credit to the extent of the cost of food, if any, recovered from the employees - Decided partly in favor of assessee.
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