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2018 (2) TMI 1016 - AT - Central ExciseCENVAT credit - outdoor catering availed for their canteen for the period after 1.4.2011 - Held that: - there is no evidence that the canteen services have been used primarily for personal use of employees. Provision of canteen is a statutory requirement in large factory and thus it cannot be said that the canteen is provided primarily for personal use of employees. In these circumstances, cenvat credit on outdoor catering services availed for maintaining canteen cannot be disallowed except for the part where the amount is recovered from the employees. The demand of recovery of cenvat credit on canteen services is set aside - the matter is remanded to the Commissioner (Appeals) to decide afresh - appeal allowed by way of remand.
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