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2015 (10) TMI 2066 - AT - Central ExciseAdmissibility of cenvat credit - Various services - Held that:- In regard to the outdoor catering, the Hon’ble High Court of Madras in the case of M/s. Turbo Energy Ltd. (2015 (3) TMI 632 - MADRAS HIGH COURT), in various CMAs allowed the assessees CMA and rejected the Revenue miscellaneous petitions and held that the outdoor catering service is eligible for cenvat credit. In regard to the Xerox machine and subscription charge, insurance charges, etc., we find that all these are related to the manufacture of final products, the Hon’ble Allahabad High Court in the case of HCL Technologies (2014 (11) TMI 663 - ALLAHABAD HIGH COURT), dismissed the revenue appeal and upheld the Tribunal order allowing the subscription of magazines. In the present case, the appellants have subscribed to the Indian Institute of Welding, Kolkata. This Tribunal in the case of Axles India Ltd. (2015 (1) TMI 505 - CESTAT CHENNAI), wherein the issue inclusive definition of Rule 2 (l) of CCR and relied various High Court decisions and rejected the Revenue appeal. By following the ratio referred above, we hold that the appellants are eligible for cenvat credit for all the services. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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