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2018 (5) TMI 100 - AT - Central ExciseCENVAT credit - ‘outdoor catering service’ (canteen service) has been provided to the employees at their factory - Held that: - the issue is covered by the Division Bench judgment of this Tribunal in Reliance Industries Ltd [2016 (8) TMI 123 - CESTAT MUMBAI], hence in principle the appellants are eligible to avail credit of service tax paid on ‘Canteen Service’ provided to the employees in their factory. To ascertain whether any amount has been recovered from the employees, the matter needs to be remanded to the Adjudicating Authority - appeal allowed by way of remand.
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