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    <title>2014 (9) TMI 645 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled against the appellant in a case involving availing credit of service tax on outdoor catering services. The dispute centered on the interpretation of the exclusion clause in the definition of input services, specifically regarding services provided to contract labor. The Tribunal held that the exclusion applied to all employees, not just regular employees, and that the appellant&#039;s interpretation did not align with the clause&#039;s wording. The appellant was directed to deposit a specified amount within a set period to waive the balance of the duty demand, penalty, and interest during the appeal&#039;s pendency.</description>
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    <pubDate>Mon, 07 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 645 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=251619</link>
      <description>The Tribunal ruled against the appellant in a case involving availing credit of service tax on outdoor catering services. The dispute centered on the interpretation of the exclusion clause in the definition of input services, specifically regarding services provided to contract labor. The Tribunal held that the exclusion applied to all employees, not just regular employees, and that the appellant&#039;s interpretation did not align with the clause&#039;s wording. The appellant was directed to deposit a specified amount within a set period to waive the balance of the duty demand, penalty, and interest during the appeal&#039;s pendency.</description>
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      <pubDate>Mon, 07 Jul 2014 00:00:00 +0530</pubDate>
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