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2015 (10) TMI 2200 - AT - Central ExciseDenial of CENVAT Credit - whether CENVAT credit of services of Para medical staff availed by the appellant for providing medical facilities to its employees in the factory is admissible or not, when such services are required to be provided statutorily under the Factories Act, 1948 - Held that:- The ratio laid down by the relied upon case laws [2015 (10) TMI 1693 - CESTAT AHMEDABAD] and [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] support the view that Cenvat Credit with respect to medical facilities provided statutorily under the Factories Act 1948 will be admissible - Decided in favour of assessee.
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