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2016 (12) TMI 271 - AT - Central ExciseCENVAT Credit for the period from April 2007 to December 2011 - authorized service station service - outdoor catering service - mandap keeper service - convention service - Held that: - the subject services were not availed for personal consumption of an employee but for the appellant organization. It is also not disputed that the invoices were raised in the name of appellant and not in the name of any employee. Further, the department has not adduced any evidence to establish that the subject services were availed for the personal consumption of any employee of the appellant organization. The issue whether after 01.04.2011 credit is admissible on outdoor catering service/ mandap keeper service and convention service was analysed by the Tribunal and has been held in favour of the assessee in the case of M/S Reliance Industries Ltd., Vs CCE & ST, LTU, Mumbai [2016 (8) TMI 123 - CESTAT MUMBAI]. The appellants are eligible for credit - appeal allowed - decided in favor of appellant.
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