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2018 (2) TMI 1010 - AT - Central ExciseCENVAT credit - outdoor catering services - Held that: - the outdoor catering services availed in respect of canteen maintained on account of the factory required under the Factories Act, 1948 cannot be treated as excluded from the definition of input service - outdoor catering services not primarily for personal use or consumption of employee would be covered under the definition. The respondent can avail the benefit of the said credit only to the extent that the incidence of which is borne by the respondent - appeal dismissed - decided against Revenue.
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