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    <title>2009 (4) TMI 349 - CESTAT, MUMBAI</title>
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    <description>The Judicial Member set aside the lower authorities&#039; decision disallowing CENVAT credit on outdoor catering services, remanding the case for fresh adjudication. The Member directed the original authority to consider a Larger Bench decision that deemed such services as part of the cost of production of excisable goods. The lack of specific details on the impact of catering services on production necessitated further examination, instructing the authority to verify relevant facts and allow the assessee a fair opportunity to present their case.</description>
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      <description>The Judicial Member set aside the lower authorities&#039; decision disallowing CENVAT credit on outdoor catering services, remanding the case for fresh adjudication. The Member directed the original authority to consider a Larger Bench decision that deemed such services as part of the cost of production of excisable goods. The lack of specific details on the impact of catering services on production necessitated further examination, instructing the authority to verify relevant facts and allow the assessee a fair opportunity to present their case.</description>
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