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    <title>2011 (9) TMI 510 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the lower appellate authority&#039;s decision regarding the eligibility of CENVAT credit on Outdoor Catering service for the respondent. The judgment emphasized the integral connection between the service and manufacturing activities, allowing the credit while disallowing the portion borne by employees. Evidence of partial cost recovery from employees was deemed necessary to determine the admissible credit, aligning with legal standards and prior judicial decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209754</link>
      <description>The Tribunal upheld the lower appellate authority&#039;s decision regarding the eligibility of CENVAT credit on Outdoor Catering service for the respondent. The judgment emphasized the integral connection between the service and manufacturing activities, allowing the credit while disallowing the portion borne by employees. Evidence of partial cost recovery from employees was deemed necessary to determine the admissible credit, aligning with legal standards and prior judicial decisions.</description>
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