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<h1>Appellate Tribunal Upholds Input Service Credit for Catering & Recruitment Services</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, AURANGABAD Versus CUMMINS GENERATOR TECHNOLOGIES INDIA LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, AURANGABAD Versus CUMMINS GENERATOR TECHNOLOGIES INDIA LTD. - TMI The Revenue appealed against allowing input service credit for outdoor catering and manpower recruitment services. The Tribunal upheld the decision based on precedent, dismissing the Revenue's appeal. (Case: Appellate Tribunal CESTAT MUMBAI, Citation: 2013 (3) TMI 276 - CESTAT MUMBAI)