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2015 (11) TMI 1539 - CESTAT CHENNAI

2015 (11) TMI 1539 - CESTAT CHENNAI - 2016 (43) S.T.R. 267 (Tri. - Chennai) - Denial of CENVAT credit of service tax paid to avail the catering service for the factory - Held that:- Appellant availed catering service to discharge an obligation under the Factories Act. Therefore, there shall not be denial of CENVAT credit in respect of service tax paid to avail the catering service for the factory prior to 31.3.2011. - So far as the CENVAT credit in respect catering service availed after 1.4. .....

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earned counsel says that service for catering was availed to maintain the canteen of the factory of the appellant. Maintenance of canteen being an obligation under the labour law, there should not be denial of CENVAT credit of service tax paid in respect of such canteen service availed. 2. Revenue agrees that there was a factory and the catering has been provided for the factory. 3. Heard both sides and perused the records. 4. Appellant availed catering service to discharge an obligation under t .....

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