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2016 (5) TMI 661 - AT - Service TaxDenial of Cenvat credit - CHA Services and Outdoor Catering Services - No evidence to show that cost of said services was borne by the appellant - Appellant argued that when the place of removal for the purpose of export is a Port of Export in terms of Circular No. 999/6/2015-CX dated 28.2.2015 then the credit of CHA services needs to be allowed. Also their factory is covered by the Section 92 of the Factories Act, 1948 and hence it is mandatory for them to provide canteen services. Held that:- in view of the circular dated, 28.2.2015, the issue stand settled in favour of the appellant in so far as credit of CHA services is concerned. In view of the decision of Larger Bench of this Tribunal in the case of CCE, Mumbai-V Vs GTC Industries Ltd. [2008 (9) TMI 56 - CESTAT MUMBAI], the credit of Outdoor Catering Services in the proportion in which the expenditure is borne by the appellant would be admissible to them. However, proportion of Service Tax in respect of the cost of such catering services borne by the employees of the appellant would not be admissible. - Decided partly in favour of appellant
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