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2015 (2) TMI 874 - AT - Central ExciseDenial of CENVAT Credit - Outdoor Catering service - Renting of immovable property - Held that:- in an inter partes order dated 23.04.2014 (2015 (2) TMI 479 - CESTAT NEW DELHI) the cenvat credit on outdoor catering services in identical circumstances though for a previous period had been permitted. I am not inclined to not follow the precedent of the said CESTAT order in the assessee's own case and therefore do not feel it necessary to indulge in a discussion on this issue. As regards the credit pertaining to renting of immovable properties, there is no doubt that the rent has been paid to install their towers which are used for boosting their signals to provide output services. Therefore, it is evident that the premises have been rented for the purpose of providing their out-put service and thus the renting of immovable property has a clear nexus thereto - Decided in favour of assessee.
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