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2016 (4) TMI 835 - HC - Central ExciseDemand of Cenvat credit - Rule 14 of the CENVAT Credit Rules read with Section 11A - Availed credit of service tax paid on the out door catering services as input services and utilized the same towards payment of duty on the final products. Held that:- in a batch of appeals, a Bench of this Court held the issues arising in this appeal in favour of the assessees on the basis of the decision of the Bombay High Court in C.C.E. Vs. Ultratech Cement Limited [2010 (10) TMI 13 - BOMBAY HIGH COURT] and the decision of the Supreme Court in Maruti Suzuki Limited Vs. C.C.E. [2009 (8) TMI 14 - SUPREME COURT]. Though a notification was issued in Notification No.3/2011 dated 1.3.2011 excluding the outdoor catering services, it came into effect on 1.4.2011. The period in question in this case relates to a period prior to 1.4.2011. - Decided against the revenue
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