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2010 (12) TMI 979 - AT - Service TaxCenvat credit denied on LPG used by assessee in their canteen for providing meal to the workers and staff members - duty demand, interest and penalty - Held that:- In the case of M.M.R. Khan (1990 (2) TMI 267 - SUPREME COURT) held that providing canteen is an integral part of manufacturing activity of the assessee and as per the decision of Maruti Suzuki Ltd. (2009 (8) TMI 14 - SUPREME COURT) is also any input which has gone into manufacturing of final product directly or indirectly is entitled for input credit, in this case also the respondent is entitled for the input credit on LPG which has gone to the canteen which is as per Factory Act is necessarily required to run their manufacturing activity, no infirmity with the impugned order and the same is upheld. Appeal filed by the Revenue is rejected.
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