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2018 (6) TMI 473 - AT - Central ExciseCENVAT credit - input services - Outdoor Catering Services which were used for providing canteen facility within the factory premises for the employees - period involved is prior to 1.4.2011 - Held that:- The period involved is prior to 1.4.2011 when the definition of ‘input services’ had wide ambit as it included various services involving various activities related to business - relying in the decision in the case of CCE Chennai Vs Bharat Heavy Electricals Ltd. [2016 (3) TMI 441 - MADRAS HIGH COURT], where the credit was allowed in similar situation. However, it is noted that the appellants have received part of the contribution from the employees for providing outdoor catering services. Service tax credit to that portion which has been received from the employees is not eligible and therefore it requires to be quantified as to the quantum of credit appellant is eligible. Matter remanded for the limited purpose of re-quantification of eligible credit - appeal allowed by way of remand.
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