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2017 (1) TMI 152 - AT - Central ExciseCENVAT credit - canteen facility to employees - input services as defined under Rule 2(l)(ii) of CENVAT Credit Rules (CCR), 2004 - manufacturer of petroleum products - Held that: - the issue is squarely covered in favour of the assessee by the judgments in the case of CCE, Chennai-III vs. Visteon Powertrain Control Systems (P) Ltd. [2015 (3) TMI 736 - MADRAS HIGH COURT], where it was held that definition of input service read as a whole makes it clear that the said definition not only covers services, which are used directly or indirectly in or in relation to the manufacture of final product, but also includes other services, which have direct nexus or which are integrally connected with the business of manufacturing the final product - providing the canteen facility to employees is a statutory obligation imposed under Section 46 of the Factories Act, 1948 and it has become a condition of service as far as employees are concerned - credit allowed - appeal allowed - decided in favor of assessee.
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