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2015 (8) TMI 158 - HC - Service TaxCenvat Credit - input services - outdoor catering service - canteen services, providied in the factory - Held that:- The Bombay High Court came to the conclusion that the decision of the Larger Bench of the CESTAT in the case of CCE V. GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI] is a correct law, however, with a rider that where the cost of the food is borne by the worker, the manufacturer cannot take credit of that part of the service tax which is borne by the consumer. - various High Courts have concurred with the above-said principle of the Bombay High Court and followed the above-said decision. - herefore, the issue that the Cenvat Credit can be properly availed by the assessee in respect of outdoor catering services is clearly settled now. - Decided against the revenue.
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