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2018 (7) TMI 600 - AT - Central ExciseCENVAT Credit - input services - Outdoor Catering service - period involved is from March 2006 to February 2011 - Held that:- The period is prior to 01.04.2011 and the issue has been settled by the decision in the case of CCE, Chennai Vs. Visteon Powertrain Control Systems Pvt. Ltd. [2015 (3) TMI 736 - MADRAS HIGH COURT], where it was held that use of the outdoor catering services is integrally connected with the business of manufacturing cement and therefore, credit of service tax paid on outdoor catering services would be allowable - credit allowed. However, the appellant is not eligible to avail credit on the contribution collected from the employees. It is brought from the facts as well as from the records that the appellant has reversed an amount (credit to the tune of ₹ 6,11,608/-) being the credit applicable to the employees contribution - The appellant is definitely eligible for the credit on the amount contributed by them being the employer’s contribution. Appeal allowed - decided in favor of appellant.
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