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2019 (9) TMI 747 - AT - Central ExciseCENVAT Credit - input services - outdoor catering services availed at the factory - HELD THAT:- On perusal of the Larger Bench decision in the case of M/S. WIPRO LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-III. [2018 (4) TMI 149 - CESTAT BANGALORE], it is observed that credit has been held to be not available on outdoor catering on the ground that food is always for personal consumption - In the present facts of case, it cannot be said that the facility obtained for catering services is for a particular employee or group of employees but for all the employees working in the factory which is located in a remote location, the fact which is not in dispute. Hon’ble Madras High Court in its decision dated 31.08.2017 in the case of COMMISSIONER OF CENTRAL EXCISE, COIMBATORE VERSUS M/S. PRICOL, UNIT-I, COIMBATORE AND THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI [2017 (8) TMI 1467 - MADRAS HIGH COURT] while following the Hon’ble Bombay High Court’s decision in case of CCE, NAGPUR VERSUS ULTRATECH CEMENT LTD., [2010 (10) TMI 13 - BOMBAY HIGH COURT] has held that the use of outdoor catering services in the factory has a nexus and integrally connected with the manufacture of final products and hence eligible for credit. The appellant is entitled to avail Cenvat credit on outdoor catering - appeal allowed - decided in favor of appellant.
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