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2008 (5) TMI 226 - CESTAT NEW DELHICredit in respect of the Service tax paid on outdoor catering service in the factory - applicants are engaged in the manufacture of steel and steel products - In view of the above definition of input service, we find that as the out-door catering service, prima facie, cannot be considered as input service, therefore, we find it is not a fit case for total waiver of demand – stay not granted completely
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