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2017 (10) TMI 1483 - AT - Central ExciseCENVAT Credit - input services - outdoor catering service received inside its factory for supply of food to its employees - HELD THAT:- The learned Commissioner have misdirected himself by reading the word ‘employees’ instead of the word ‘employee’ in the exclusion clause C, thus the impugned order is erroneous and vitiated. Further, the learned Commissioner have refused to follow the order of this Tribunal. On similar facts and circumstances and on this ground also the impugned order is fit to be set aside. Appeal allowed - decided in favor of appellant.
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