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    <title>2014 (2) TMI 42 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit of service tax paid on outdoor catering and tent services was treated as admissible where the catering related to a canteen maintained in the factory to meet worker welfare requirements under factory law, and the tent services were used to erect temporary sheds for protecting raw materials during the monsoon. The text states that the issue had already been covered in the assessee&#039;s own subsequent period and followed High Court decisions on similar input service claims, leaving the dispute no longer res integra. On that basis, the credit was held admissible for both services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243440</link>
      <description>Cenvat credit of service tax paid on outdoor catering and tent services was treated as admissible where the catering related to a canteen maintained in the factory to meet worker welfare requirements under factory law, and the tent services were used to erect temporary sheds for protecting raw materials during the monsoon. The text states that the issue had already been covered in the assessee&#039;s own subsequent period and followed High Court decisions on similar input service claims, leaving the dispute no longer res integra. On that basis, the credit was held admissible for both services.</description>
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      <pubDate>Tue, 23 Apr 2013 00:00:00 +0530</pubDate>
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