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2016 (6) TMI 665 - AT - Central ExciseCenvat credit of the service tax paid - catering services provided to workers - Held that:- Following the judgment of the Madras High Court in the case of Commissioner of Central Excise Chennai-III Vs Visteon Powertrain Control Systems (P) Ltd. [2015 (3) TMI 736 - MADRAS HIGH COURT ] this bench has taken a view that an obligation meant to be discharged under a central statute should not be defeated by another statute when services is to be provided in accordance with the provisions of labour welfare legislation. Therefore, the appellant should not be denied Cenvat credit of catering services provided to workers. However, the recovery if any from the workers should be considered for proportionate allowance of the credit. If the appellant has reversed the credit to that extent, there may not be difficulty. But similarly any default in payment of interest, if any, the authority shall appropriately recover the same. - Decided in favour of assessee
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