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2017 (4) TMI 1169 - HC - Central ExciseCENVAT credit - outdoor caterer - Whether the outdoor caterer providing refreshment to the employees of the appellants is eligible to be an input services used by the manufacturer, directly or indirectly, in or in relation to the manufacture of final products? - Held that: - the issue is squarely covered by the decision in the case of I.P.Rings Limited in C.M.A.No.3185 of 2010, where it was decided in favor of assessee - appeal allowed - decided in favor of assessee.
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