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2018 (5) TMI 30 - AT - Service TaxCENVAT credit - ‘Outdoor Catering Service’ (Canteen Service) provided to the employees pursuant to the provisions of the Building and other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 - Held that: - the Division Bench of this Tribunal in the case of Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI] considered admissibility of Cenvat Credit of ‘Outdoor Catering Service’, after amendment to the definition of input service with effect from 1.4.2011 and held that the credit is admissible if the ‘Outdoor Catering Service’ is not meant to be used for personal use. In the present case, the appellant has categorically submitted that the ‘Canteen Services’ has been provided to the employees in pursuance to the aforesaid Building and other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and not for personal use. Credit allowed - appeal allowed - decided in favor of appellant.
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